Are All Industry Specialist Auditors the Same
By S. Cahan, Debra C. Jeter, Vic Naiker. 2011
123 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/3f596f2b51c60bb324636c32102bf8995bde06ae
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In Accounting
In Strategy and Management
Citations in the corpus
- Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries (2015, background): “…specialist auditors’ economies of scale (Cahan, Jeter, and Naiker 2011; Fung, Gul, and Krishnan 2012), or find that fee premiums occur only in certain settings or accrue to specialist auditors with certain levels of concentration (Mayhew and Wilkins 2003; Cahan et al. 2011; Hay and Jeter 2011).”