... by Brad A. Badertscher, under the Senior Editorship of Mary E. Barth. non-GAAP disclosures Big 4 auditors industry specialization There has been a worldwide growth in managers’ voluntary disclosure of non-GAAP (generally accepted accounting principles) earnings as a supplement to audited...

...Jennifer J. Gaver; Steven Utke ABSTRACT We argue that the association between auditor industry specialization and audit quality depends on how long the auditor has been a specialist. We measure audit quality using absolute discretionary accruals, income-increasing discretionary accruals, and book...

...Simon Yu Kit Fung; Ferdinand A. Gul; Jagan Krishnan ABSTRACT We examine the effects of city-level auditor industry specialization and scale economies on audit pricing in the United States. Using a sample of Big N clients for the 2000–2007 period, and a scale measure based on percentile rankings...