...; 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...

... Naiker, under the Senior Editorship of Jeffrey R. Cohen. January 2017 August 2018 accounting estimates asset impairments auditor competencies auditor industry specialization The auditing profession faces harsh criticism from regulators who cite significant deficiencies...

... 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...

... 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...

... industry leader in terms of audit fees to measure specialist, and Columns (6) and (8) use industry leader in terms of clients' assets to measure specialist. We then compare the coefficients of SPECIALIST in each subsample. auditor tenure auditor industry specialization stock price...

...: Data are available from sources identified in the article. audit quality auditor industry specialization analyst forecast accuracy We gratefully acknowledge the valuable feedback on earlier versions of this paper provided by Neil Fargher, Gary Monroe, Baljit Sidhu, Elizabeth Carson...

...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...

... our hypothesis. The final section concludes the paper. 2015 audit quality auditor industry specialization cash holdings capital expenditures cash management efficiency Cash assets contribute to firm value by alleviating the underinvestment problem when external financing...