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Showing 1 to 2 of 2 for “"Auditor industry specialization"”.
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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 …
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The Effects of Executive Compensation and Auditor Industry Specialization on Financial Reporting Executives\' Decision-Making during a Potential Restatement That Will Lead to a "Clawback"
… (FREs) decision-making after the external auditors have proposed a restatement that will lead to a clawback. I performed a web-based experiment that was electronically distributed to sixty FRE participants (i.e., CFOs, controllers, and treasurers) and manipulated executive compensation …