...; 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...

... 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...

... 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...

... name. Second, by limiting our sample to Big N auditors, we focus on a largely homogenous group of auditors that provides a better setting in which to examine other audit characteristics such as tenure ( DeFond and Zhang 2014 , 301). auditor tenure auditor industry specialization stock price...

... comments throughout the review process. Editor's note: Accepted by Debra C. Jeter. June 2013 July 2015 2016 audit quality auditor industry specialization analyst forecast accuracy Numerous studies examine the influence of auditor characteristics on the properties...

...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...

... information that facilitates the internal and external monitoring over capital expenditures and, thus, prevent managers from diverting corporate cash resources to value-decreasing investment projects. ² audit quality auditor industry specialization cash holdings capital expenditures cash...