A Theory of ‘Why and How’ Audit Firms Choose to Specialize-Reference-Cited by-同舟云学术

A Theory of ‘Why and How’ Audit Firms Choose to Specialize

Published:2021-03-14 Issue: Volume: Page:1-24
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Gal-Or Esther¹^ORCID,Gal-Or Ronen²^ORCID

Affiliation:

1. Katz Graduate School of Business, University of Pittsburgh, Pittsburgh, PA, USA

2. Accountancy Department, Bentley University, Waltham, MA, USA

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2021.1890631

Reference43 articles.

1. Ahn, J., Hoitash, R. & Hoitash, U. (2019). Auditor fair value expertise. The Accounting Review, forthcoming.

2. Auditor Industry Specialization and Earnings Quality

3. Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries

4. The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration

5. BTI Benchmarking Outside Audit Management: Managing the Big 4. (2013). Available at: http://www.bticonsulting.com/publications/bti-benchmarking-outside-audit-management-managing-the-big-4.html

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