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Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities

16 references·16 citing·45 second hopsampled

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References

1977Determinants of corporate borrowing13,160 cited
1974Hedonic Prices and Implicit Markets: Product Differentiation in Pure Competition10,715 cited
1981Auditor size and audit quality5,862 cited
1997Industry costs of equity5,793 cited
1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
1983Discretionary disclosure3,477 cited
1980The Pricing of Audit Services: Theory and Evidence2,841 cited
1995Auditor brand name reputations and industry specializations1,482 cited
2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies1,259 cited
2003Auditor Industry Specialization and Earnings Quality1,206 cited
2004Audit Firm Industry Specialization and Client Disclosure Quality537 cited
1999What Do Industry-Specialist Auditors Know?496 cited
1993The investment opportunity set and accounting procedure choice442 cited
1996Investment opportunities and the structure of executive compensation

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430 cited

2002Error Detection by Industry‐Specialized Teams during Sequential Audit Review391 cited

Cited by

2011Are All Industry Specialist Auditors the Same?129 cited
2017Commercial lending concentration and bank expertise: Evidence from borrower financial statements127 cited
2011Audit Markets, Fees and Production: Towards An Integrated View of Empirical Audit Research125 cited
2015Proprietary information spillovers and supplier choice: evidence from auditors90 cited
2012Regulatory theory insights into the past, present and future of general purpose water accounting standard setting76 cited
2017To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice68 cited
2013Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?67 cited
2011Audit firm industry specialization and audit outcomes: Insights from academic literature65 cited
2017The Relationship between Audit Team Composition, Audit Fees, and Quality64 cited
2020Does sharing the same network auditor in group affiliated firms affect audit quality?62 cited
2014Product Market Competition and Audit Fees60 cited
2017Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients55 cited
2017Client pressure and auditor independence: Evidence from the “Great Recession” of 2007–200952 cited
2011The pricing of industry specialisation by auditors in New Zealand47 cited
2022Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role?46 cited
2021Client concerns about information spillovers from sharing audit partners41 cited