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Auditor Industry Specialization and Client Disclosure Quality · Study

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PreprintAuditor Industry Specialization and Client Disclosure Quality

Kimberly A. Dunn2000

OA

Preprintgreen2000

Auditor Industry Specialization and Client Disclosure Quality

Kimberly A. Dunn · Brian W. Mayhew · Suzanne G. Morsfield

89 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

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References

1973Risk, Return, and Equilibrium: Empirical Tests 1981Auditor size and audit quality 1980The Pricing of Audit Services: Theory and Evidence 1996Corporate Disclosure Policy and Analyst Behavior.1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 1995Managerial ownership, accounting choices, and informativeness of earnings 1995Auditor brand name reputations and industry specializations 1998Corporate disclosure quality and the cost of debt.

Cited by

2008Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions 2012Auditor industry specialization, board governance, and earnings management 2006The determinants of the UK Big Firm premium 2017Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision 2012Audit Quality and Earnings Management in the Tunisian Context 2011Auditor Differentiation, Mitigating Management Actions, and Audit-Reporting Accuracy for Distressed Firms

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Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2004Audit Firm Industry Specialization and Client Disclosure Qualityarticle · 9 shared references 2006The determinants of the UK Big Firm premiumarticle · 8 shared references 2008Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunitiesarticle · 7 shared references 2002Auditor Industry Specialization and Fraudulent Financial Reportingarticle · 7 shared references 2004Client size, auditor specialization and fraudulent financial reportingarticle · 6 shared references 2017Accounting Comparability, Audit Effort, and Audit Outcomesarticle · 6 shared references

Details

Year2000

Typepreprint

Published2000-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations89

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.213510

openalex_workW2114780990

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2006Earnings quality decline and the effect of industry specialist auditors: An analysis of the late 1990s

2011Joint Effect of Investor Protection and Securities Regulations on Audit Fees