Economic Consequences of Hiring an Auditor With Industry Expertise: An Empirical Analysis Among NPOs
نویسندگان
چکیده
منابع مشابه
Does Big 6 Auditor Industry Expertise
SYNOPSIS: Earnings management remains a popular topic of debate and discussion among investors, regulators, analysts, and the public. One mechanism that might mitigate earnings management is auditors industry expertise. Using a large sample of clients of Big 6 auditors, this research examines the association between auditor industry expertise, measured in terms of both auditor market share in ...
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15 صفحه اولAuditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran
The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...
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15 صفحه اولDeterminants of Auditor Expertise
Determinants of Auditor Expertise Author(s): Sarah E. Bonner and Barry L. Lewis Source: Journal of Accounting Research, Vol. 28, Studies on Judgment Issues in Accounting and Auditing (1990), pp. 1-20 Published by: Blackwell Publishing on behalf of Accounting Research Center, Booth School of Business, University of Chicago Stable URL: http://www.jstor.org/stable/2491243 . Accessed: 09/10/2011 12:27
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ژورنال
عنوان ژورنال: Nonprofit and Voluntary Sector Quarterly
سال: 2017
ISSN: 0899-7640,1552-7395
DOI: 10.1177/0899764017737382