The Pricing of National and City‐Specific Reputations for Industry Expertise in the U.S. Audit Market
By Jere R. Francis, Kenneth J. Reichelt, Dechun Wang. 2005
786 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/64c9a7a906304599a4d9797dc14db3595b4c9614
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Jere R. Francis
- W. Robert Knechel
- Donghui Wu
- Ebraheem Saleem Salem Alzoubi
- Thomas C. Omer
- Paul N. Michas
- John Goodwin
- Jeong‐Bon Kim
In Finance
- Jere R. Francis
- Donghui Wu
- John Goodwin
- W. Robert Knechel
- Paul N. Michas
- Thomas C. Omer
- Marleen Willekens
- Dechun Wang
Citations in the corpus
- Big 4 Audit Fee Premiums for National and Office‐Level Industry Leadership in the United Kingdom (2007, background): “unless they are also the city-specific industry leader where the client is headquartered (Ferguson et al. 2003; Francis et al. 2005a ).2”
- Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014, positive): “Therefore it seems that the joint city and national premium is 31 Francis et al. (2005) and Basioudis and Francis (2007) use the first-ranked national leader while Ferguson et al. (2003) use the first- and second-ranked national leaders in their models.”
- Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements (2013, positive): “We include both of these measures because prior literature finds that industry expertise improves audit quality (e.g., Balsam et al. 2003; Krishnan 2003; Francis et al. 2005; Romanus et al. 2008; Reichelt and Wang 2010).”
- Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence (2009, positive): “The same model has also been used in recent studies (e.g., Srinidhi and Gul 2007; Francis et al. 2005).”
- Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions (2016, background): “Very recently, some explanatory studies (Breesch & Branson, 2009; Chin & Chi, 2008; Gold et al., 2009; Ittonen & Peni, 2012) have identified sex as a possible individual characteristic worthy of examination. Breesch and Branson (2009) and Chin and Chi (2008) both examined whether there is a differen”