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Keywords: diversification
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 115–137.
Published: 01 February 2018
...Shu-Miao Lai; Chih-Liang Liu SUMMARY This paper examines how auditor characteristics (size, tenure, and industry specialization) affect the valuation of diversification. As expected, we find that diversified firms have lower market value than single-segment firms, and the diversification discount...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 43–72.
Published: 01 May 2012
... 2012 2012 auditor locality geographic proximity audit quality diversification Since the Enron debacle and the subsequent collapse of Arthur Andersen, regulators, lawmakers, academic researchers, and the popular press have paid considerable attention to engagement-specific...