Auditor Industry Specialization and Earnings Quality
作者： Steven Balsam , Jagan Krishnan , Joon S. Yang
关键词: Specialization (functional) 、 Proxy (statistics) 、 Audit 、 Earnings 、 Quality audit 、 Accrual 、 Control (management) 、 Business 、 Earnings quality 、 Accounting
摘要: This study examines the association between measures of earnings quality and auditor industry specialization. Prior work has examined brand name quality, using to proxy for audit quality. Recent hypothesized that specialization also contributes Extending this literature, we compare absolute level discretionary accruals (DAC) response coefficients (ERC) firms audited by specialists with those not specialists. We restrict our clients Big 6 (and later 5) auditors control name. Because is unobservable, use multiple proxies it. After controlling variables established in prior be related DAC ERC, find specialist have lower higher ERC than nonspecialist auditors. finding consistent ...
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