Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 8 of 8 for “"Industry Specialization"”.
-
Private-Client Industry Specialization and Public-Client Audit Quality
This study examines whether auditor industry expertise in private clients influences audit quality of public client engagements in the United States. Private companies are significant to the U.S. economy as well as audit firms. I hand-collect auditors' private client information and construct a …
-
Coping With Identified Budgetary Time Constraints: Auditors' Industry Specialization and Risk Assessments
The results of the study suggest that industry specialization affects auditors' risk assessments. Specifically, industry-matched auditors make better discerning risk assessments than do industry-mismatched auditors. Industry-matched auditors also use more appropriate coping strategies and revise …
-
Encouraging professional skepticism in the industry specialization era: a dual-process model and an experimental test
… how the target of auditors’ skepticism and industry specialization jointly affect auditors’ judgments. When working inside their specialization, auditors make more automatic, intuitive judgments. Automaticity naturally manifests for industry specialists as a result of industry experience, …
-
Using Peer Firms to Examine whether Auditor Industry Specialization Improves Audit Quality and to Enhance Expectation Models for Analytical Audit Procedures
… 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 differences in …
-
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"
… compensation based on incentives) and auditor industry specialization (i.e., industry-specialist or non-industry specialist) in a clawback environment. I hypothesized that higher incentives or the presence of a non-specialist auditor would cause FREs to be less likely to agree with an auditor's …
-
Microeconomic implications of trade shocks in developing countries
… in trade exposure based on differences in industry specialization before China's accession to the WTO in 2001 to instrument for changes in local manufacturing employment. I find trade-induced job loss increased mortality from diabetes, raised obesity rates, reduced physical activity, and …
-
Does Industry-level Information Affect Auditors’ Assessment of Client-level Risk?
… study investigates auditors’ consideration of industry-level information in their assessment of client-level risk. Auditing standards suggest that industry-level information is likely to be important in the assessment of client-level risk, but the standards provide few specifics about how …