Who are Industry Specialist Auditors?

Industry specialist auditors, outsider directors, and financial analysts

This study investigates the relationships among industry specialist auditors, outside directors, and financial analysts. Specifically, we examine the effect of analyst coverage on the association between auditor industry specialization and outside directorship. We find that outside directors are less likely to hire industry specialist auditors for firms with high analyst coverage than for firms...

Are large auditors more accurate than small auditors ?

.•\bstract—Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo. 1981; Dye, 1993). Controiling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are more accurate and more informative signals of financial distress. These findings are consistent with t...

How Are Earnings Managed? Examples from Auditors

SYNOPSIS: This paper reports descriptive evidence about how managers attempt to manage earnings, based on a sample of 515 earnings-management attempts obtained from a survey of 253 experienced auditors (and also analyzed by Nelson et al. 2002). We classify attempts first according to primary approach: expense recognition, revenue recognition, issues unique to business combinations, and other is...

Usefulness of Industry Risk Factors to Internal Auditors

Who Are Happier, Employed Women or Housewives?

  Background and Objectives: Today, happiness and life satisfaction play a crucial role in women’s health in every society. This study was conducted to compare the level of happiness and life satisfaction between employed women and housewives and to examine the factors affecting it.   Methods: This cross-sectional study was conducted on 720 employed women and housewives in Kerman, Iran in 20...