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Auditor Industry Specialist Research Design

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References

1980The Pricing of Audit Services: Theory and Evidence2,841 cited
1995Auditor brand name reputations and industry specializations1,482 cited
2003Auditor Industry Specialization and Earnings Quality1,206 cited
1986Audit Fees and Auditor Size: Further Evidence994 cited
2000Auditor Selection and Audit Committee Characteristics586 cited
2004Audit Firm Industry Specialization and Client Disclosure Quality537 cited
2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong471 cited
1999Industry Specialization by Auditors376 cited
2004Client size, auditor specialization and fraudulent financial reporting335 cited
1990Determinants of Fee Cutting on Initial Audit Engagements255 cited
1994Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees*230 cited

Cited by

2022The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk233 cited
2019Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom207 cited
2010Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence*194 cited

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2007Auditor specialization, perceived audit quality, and audit fees in the local government audit market193 cited

2010Auditor quality and earnings management: Singaporean evidence183 cited

2013Audit Quality and Specialist Tenure181 cited

2013The Relationship between Audit Report Lags and Future Restatements176 cited

2016Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences167 cited

2015Assessing financial reporting quality of family firms: The auditors׳ perspective156 cited

2011Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements154 cited

2007Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization151 cited

2015The Validity of Auditor Industry Specialization Measures142 cited

2008Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities140 cited

2011Are All Industry Specialist Auditors the Same?129 cited

2016Audit quality and earnings management in less developed economies: the case of Saudi Arabia122 cited

2011Earnings management and auditor specialization in the post-sox era: An examination of the banking industry112 cited