Auditor Specialization, Auditor Dominance and Audit Fees: The Role of Investment Opportunities

By S. Cahan, Jayne M. Godfrey, J. Hamilton, Debra C. Jeter. 2008

144 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/1051cf58e160885701548d85bdbd5fffa6ccb688

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Thomas C. Omer
2. Kathleen A. Bentley
3. Nathan Y. Sharp
4. Kenneth L. Bills
5. Sarah E. Stein
6. Debra C. Jeter
7. Xing-qiang Du

In Finance

1. Thomas C. Omer
2. Kathleen A. Bentley
3. Nathan Y. Sharp
4. Kenneth L. Bills
5. Sarah E. Stein
6. Debra C. Jeter
7. Xing-qiang Du

Citations in the corpus

• Fee Pressure and Audit Quality (2014, unknown): “This specialization may allow auditors to differentiate their services and charge a premium (Cahan et al. 2008).”
• Business Strategy, Financial Reporting Irregularities, and Audit Effort (2013, methodology): “Investment opportunity sets, as operationalized by Cahan et al. 2008 and based on the IOS measure developed by Baber, Janakiraman, and Kang 1996, capture both industry-level and firm-level IOS; thus, it is likely that STRATEGY, if it is a substitute, substitutes for firm-level IOS.”
• Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries (2015, background): “On the one hand, specialization creates barriers to entry as specialists offer differentiated services or become low-cost producers (Cahan et al. 2008).”