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Industry Specialization by Auditors

AUDITING: A Journal of Practice & Theory (1999) 18 (1): 1–17.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
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Does industry audit risk similarity affect auditor expertise? Evidence from China
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Asia-Pacific Journal of Accounting & Economics (2024) 31 (3): 339.
감사시장 집중도가 감사계약에 미치는 영향에 대한 문헌 검토 및 미래 연구에 대한 제언
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Korean Accounting Review (2024) 49 (2): 1.
The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA
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Journal of Financial Reporting and Accounting (2024) 22 (4): 917.
Competitive Strategies for Small Audit Firms
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The International Journal of Accounting (2024) 59 (03)
Do competitive markets encourage tax aggressiveness?
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Advances in Accounting (2024) 66: 100702.
Does options trading affect audit pricing?
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Journal of Business Finance & Accounting (2024)
The spillover effect of SEC comment letters through audit firms
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Review of Accounting Studies (2024)
The interdependence between market structure and the quality of audited reports: the case of non-audit services
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Review of Accounting Studies (2024) 29 (2): 1524.
Product Market Competition and Strategic Disclosure of Industrial Segment-Level Information
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Journal of Management Accounting Research (2023) 35 (2): 141.
A Review of the Empirical Literature on Audit Market Concentration
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The International Journal of Accounting (2023) 58 (02)
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting
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Auditing: A Journal of Practice & Theory (2023) 42 (2): 23.
The Effect of Tenure, Specialization, Conservatism, and Fees on the Relationship between Going-Concern Opinions and Client Bankruptcy
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Accounting and the Public Interest (2023) 23 (1): 146.
To switch or not to switch? The effect of audit firms’ economies of scale on audit firm switches after audit price deregulation in China
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Journal of Accounting and Public Policy (2023) 42 (4): 107098.
Assessment of joint audit mission quality in Tunisia
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EuroMed Journal of Business (2023) 18 (1): 68.
Auditor tax expertise and corporate tax avoidance: Evidence from Taiwan
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Journal of Corporate Accounting & Finance (2023) 34 (3): 96.
Audit fee premium for national and local level of industry expertise in Italy
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Managerial Auditing Journal (2023) 38 (2): 129.
Auditor – client match: timing of auditor change following mismatch and improvement through the change
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Managerial Auditing Journal (2023) 38 (5): 579.
Third-Party Consequences of Changes in Managerial Fiduciary Duties: The Case of Auditors’ Going Concern Opinions
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Management Science (2022) 68 (2): 1556.
Financially distressed firms' earnings management behavior: does audit partners' industry expertise matter?
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Asian Review of Accounting (2022) 30 (4): 616.
Does product similarity of audit clients influence audit efficiency and pricing decisions?
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Journal of Business Finance & Accounting (2022) 49 (5-6): 807.
Are Returns to R&D in the Global Services Industry Impervious to Business Environment Turbulence?
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Academy of Management Discoveries (2022) 8 (2): 252.
Do auditors account for firm‐level political risk?
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International Journal of Auditing (2022) 26 (4): 534.
Audit Risk and the Benefits of Employing Specialist Auditors: Evidence from Firms with Major Government Customers
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SSRN Electronic Journal (2022)
Financial statement comparability and audit pricing
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Accounting & Finance (2022) 62 (5): 4631.
La concentración del mercado de la auditoría en Perú
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Cuadernos de Contabilidad (2022) 22
Impact of financial development initiatives on the banks’ financial performance: comparative study in the stakeholders’ theory framework
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Heterogeneity in expertise in a credence goods setting: evidence from audit partners
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Review of Accounting Studies (2021) 26 (2): 693.
Money laundering control systems, external auditor specialization and tax haven use: An empirical analysis of U.S. multinational financial corporations
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International Journal of Auditing (2021) 25 (2): 582.
Corporate social responsibility, enterprise risk management, and real earnings management: Evidence from managerial confidence
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Finance Research Letters (2021) 41: 101805.
Auditor industry specialization and stock price crash risk: individual-level evidence
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  • H. J. Huang
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Asia-Pacific Journal of Accounting & Economics (2021) 28 (4): 427.
How do audit team industry and client‐specific experience impact audit effort and audit fees?
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International Journal of Auditing (2021) 25 (1): 249.
Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality
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Auditing: A Journal of Practice & Theory (2021) 40 (2): 161.
Auditor Style and Financial Reporting Similarity
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Journal of Information Systems (2021) 35 (1): 79.
Privacy-Preserving Information Sharing within an Audit Firm
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Journal of Information Systems (2021) 35 (2): 243.
Ownership structure and auditor selection
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Managerial Auditing Journal (2020) 35 (8): 1121.
The Sentinel Effect and Financial Reporting Aggressiveness in the Healthcare Industry
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Accounting Horizons (2020) 34 (1): 131.
Does media coverage deter firms from withholding bad news? Evidence from stock price crash risk
  • Zhe An
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Journal of Corporate Finance (2020) 64: 101664.
The Introduction of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Controls Reporting
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Auditing: A Journal of Practice & Theory (2020) 39 (2): 81.
To share or not to share: The importance of peer firm similarity to auditor choice
  • Kenneth L. Bills
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  • Jeffrey Pittman
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Accounting, Organizations and Society (2020) 83: 101115.
Auditors are known by the companies they keep
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Journal of Accounting and Economics (2020) 70 (1): 101314.
How Do Auditors Learn to Forecast? Evidence from the Predictive Power of the Deferred Tax Asset Valuation Allowance
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  • Jeffrey Gramlich
  • M. Harris
SSRN Electronic Journal (2019)
Accruals intensity and auditor choice
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  • Emeka Nwaeze
Asian Review of Accounting (2019) 27 (3): 444.
A meta-analysis approach for determinants of effective factors on audit quality
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Journal of Accounting in Emerging Economies (2019) 9 (2): 287.
Audit report lag and client industry homogeneity
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  • Timothy D. Cairney
Managerial Auditing Journal (2019) 34 (8): 1008.
Audits of the largest clients by industry
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  • William N. Riccardi
Advances in Accounting (2019) 47: 100435.
A hidden risk of auditor industry specialization: evidence from the financial crisis
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Review of Accounting Studies (2019) 24 (3): 891.
Corporate social responsibility risk and auditor–client retention
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  • Sue Gill
  • Bernard Wong‐On‐Wing
International Journal of Auditing (2019) 23 (1): 95.
The impact of market inequality on audit price
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Managerial Auditing Journal (2019) 34 (9): 1149.
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

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