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Showing 1 to 1 of 1 for “"Analytical audit procedures"”.
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Using Peer Firms to Examine whether Auditor Industry Specialization Improves Audit Quality and to Enhance Expectation Models for Analytical Audit Procedures
… settings. The first Chapter examines whether auditor industry specialization, measured using auditor market share by industry, improves audit quality. After matching clients of specialist and non-specialist auditors according to industry, size and performance, there are no significant …