1-3 of 3
Keywords: industry specialization
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
The Accounting Review (2023) 98 (1): 215–250.
Published: 01 January 2023
... 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...
Journal Articles
The Accounting Review (2019) 94 (3): 113–147.
Published: 01 May 2019
...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...
Journal Articles
The Accounting Review (2012) 87 (4): 1281–1307.
Published: 01 July 2012
...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...