Purpose This study aims to examine the relationship between auditor industry specialization (IS) and audit fees. Design/methodology/approach The authors utilize 2,100 firm-year data of Jordanian companies from 2005 2018. Two conflicting theoretical approaches IS were employed: product differentiation approach, as assessed by market share (MS); shared efficiency evaluated portfolio (PS). Finding...

We examine whether firms that share an auditor with at least one of their major customers are less likely to make accounting restatements compared to firms that do not have such links with their customers. Based on a sample of 4,808 firm-year observations during the period over 20002009, we find evidence supporting this prediction. We also show that this common auditor effect is mainly driven b...

This paper examines the association between audit fees and attributes of internal (IA), committee (AC), as measured by independence financial expertise, well characteristics firm. The determinants have been extensively investigated in prior literature, but results are conflicting. We develop a comprehensive model from multi-country multi-industry perspective. A total 3,136 companies covering pe...

This study aims to re-examine previous research on the effect of Compliance Pressure, Task Complexity, and Auditor Expertise audit judgment but different objects. The was conducted in Yogyakarta, Solo, Semarang, with respondents being auditors who worked Semarang Public Accounting Firms. Data obtained by distributing questionnaires as many 50 questionnaires. number that were returned processed ...