WebAudit Specialization: Beyond Industries Name: Taeke Willemsen Student number: 10092587 Date: 19 June 2015 Word count: 12.203 Thesis supervisor: Dr. Jeroen van … WebThis study experimentally examines how industry specialization affects auditors' inherent risk assessments and their confidence in those risk assessments. Two groups of …
Translation of "auditors specializing" in French - Reverso Context
WebLow, K. Y. 2004. The effect of industry specialization on audit risk assessments and audit-planning decisions. The Accounting Review 79: 201-209. Mayhew, B., and M. Wilkins. 2003. Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public. Auditing: A Journal of Practice & Theory 22 (2 ... WebSupporting: 7, Mentioning: 120 - We posit that the effect of non-audit fees on audit quality is conditional on auditor industry specialization. Industry specialist auditors are more likely than nonspecialists to be concerned about reputation losses and litigation exposure, and to benefit from knowledge spillovers from the provision of non-audit services. We find … hiring application chart kpmg
Industry specialist auditors, outsider directors, and financial
Webaudit firms acquire, on average, 68.5% of the audit market share in almost all industries and their market share expands over time. The results also show that audit … Webincomplete inferences about the relationship between audit quality and industry specialization (Audousset-Coulier, Jeny, & Jiang, 2016). In a search to better … Webauditor industry specialization on audit quality. The hypothesis is rejected, and the conclusion can be made that audit quality of clients of industry specialist audit firms is not … homes for sale woodfarm the woodlands