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Keywords: auditor industry specialization
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–25.
Published: 16 October 2024
...; client importance; auditor industry specialization. I. INTRODUCTION A recent The Wall Street Journal (WSJ) article, Shh! Companies Are Fixing Accounting Errors Quietly, reveals that management sometimes incorrectly reports material accounting misstatements by making discreet disclosures.1 This tendency...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 207–234.
Published: 01 May 2019
... competencies auditor industry specialization The auditing profession faces harsh criticism from regulators who cite significant deficiencies in auditors' work, especially related to accounting estimates involving asset impairments and fair values ( PCAOB 2010a ; Chasan 2012 ; Church and Shefchik...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (3): 47–69.
Published: 01 August 2018
... 2018 audit fees auditor industry specialization earnings autocorrelation earnings volatility We propose that earnings autocorrelation and earnings volatility are important earnings characteristics that impact audit risk. 1 Although these characteristics may constitute...
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 115–137.
Published: 01 February 2018
... by Susan Scholz, under the Senior Editorship of Jeffrey R. Cohen. July 2014 April 2017 © 2018 American Accounting Association. All rights reserved. 2018 auditor quality auditor tenure auditor industry specialization diversification agency costs Studies suggest...
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AUDITING: A Journal of Practice & Theory (2016) 35 (1): 139–161.
Published: 01 February 2016
...Sophie Audousset-Coulier; Anne Jeny; Like Jiang SUMMARY In this research note, we examine the validity of the measures of auditor industry specialization in empirical archival audit research. Industry specialist auditors are auditors who have developed a specific expertise and are therefore able...
Journal Articles