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Keywords: initial public offering
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Journal Articles
Accounting Horizons (2022) 36 (4): 189–218.
Published: 01 December 2022
...Jung Eun Park; Norman Massel SYNOPSIS We study the costs and benefits to the issuer of engaging an initial public offering (IPO) auditor specialist. We measure IPO auditor specialization and then find that IPO specialist auditors earn significant fee premiums relative to IPO auditors without...
Journal Articles
Accounting Horizons (2021) 35 (1): 47–64.
Published: 01 March 2021
...), on initial public offering (IPO) outcomes. Specifically, we investigate the effects of three types of executive board member financial expertise: that obtained via prior accounting-based, user-based, and supervisory-based work experience. The results suggest that executive board members with accounting-based...