... joint-level industry specialization investment efficiency audit partner client performance JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH Vol. XX, No. XX MONTH YEAR pp. 1 22 American Accounting Association DOI: 10.2308/JIAR-2023-066 Layers of Auditor Industry Specialization: Evidence from Client...

... partner level. Most audits are conducted on private companies and audit partners mainly gain industry expertise on private company audits. This paper uses data from public and private companies in Thailand and investigates the moderating effects of company type and the global financial crisis (GFC...