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1-2 of 2
Keywords: specialist auditors
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Journal Articles
Do Banks Audited by Specialists Engage in Less Real Activities Management? Evidence from Repurchase Agreements
Available to Purchase
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 149–169.
Published: 01 February 2019
...Neil L. Fargher; Wenxuan Hou; John Ziyang Zhang SUMMARY Prior research documents that nonfinancial firms resort to more real activities management when their ability to manage accruals is constrained by specialist auditors (e.g., Chi, Lisic, and Pevzner 2011 ; Burnett, Cripe, Martin...
Journal Articles
Audit Fees and Client Industry Homogeneity
Available to Purchase
AUDITING: A Journal of Practice & Theory (2015) 34 (4): 33–57.
Published: 01 October 2015
..., and Wong 2006 ), we find that homogeneity is negatively associated with audit fees. Further, we find that specialist auditors charge lower fees in homogenous industries. Finally, we observe a lower standard deviation of fees in more homogenous industries. Together, these results suggest...
