Auditor Industry Specialization and Client Disclosure Quality

By Kimberly Dunn, Brian W. Mayhew, Suzanne G. Morsfield. 2004

310 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4446be21c4421d5a356bf461b7a1bfc6f59a7c7f

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. Christopher Hodgdon
3. Rasoul H. Tondkar
4. Sean T. McGuire
5. Ajay Adhikari
6. David W Harless
7. Dechun Wang
8. Flora Niu

In Strategy and Management

1. Christopher Hodgdon
2. Rasoul H. Tondkar
3. Sean T. McGuire
4. Ajay Adhikari
5. David W Harless
6. Dechun Wang
7. Thomas C. Omer
8. Flora Niu

Citations in the corpus

• Corporate Governance and Firm-Specific Stock Price Crashes (2016, unknown): “This finding is consistent with Dunn and Mayhew (2004), who posit that auditor expertise signals a firm’s intention to provide enhanced disclosures.”
• Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit (2009, methodology): “auditors are responsible for greater disclosure, or if firms select auditors as part of their overall disclosure strategy, and thus the direction of causality may be in question (Dunn and Mayhew, 2004).”