Does Auditor Industry Specialization Improve Audit Quality

By Miguel Minutti-Meza. 2013

325 citations recorded by the source corpus.

Subfields: Accounting, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/95f44027ffe74c4de812e3d35f57981232cc4675

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Citations in the corpus

Financial Statement Comparability and Expected Crash Risk (2016, unknown): “…in determining managers' compensation (e.g., Albuquerque et al., 2013), in making analyst earnings forecasts and stock recommendations (e.g., Bradshaw et al., 2009; De Franco et al., 2011,, 2015), and in applying audit analytical procedures (e.g., Hoitash et al., 2006; Minutti-Meza, 2013).”
Audit Quality and Specialist Tenure (2018, methodology): “22 We do not include Minutti-Meza’s (2013) BIG4 control variable because all of our sample firms are Big 4 clients.”
The impact of the pcaob individual engagement inspection process-preliminary evidence (2018, background): “…are qualitatively unchanged when excluding Restatement from the set of control variables. quality services (e.g., Balsam, Krishnan and Yang, 2003; Krishnan, 2003; Government Accountability Office, 2008), and this feature is extensively advertised by auditing firms (e.g., Minutti-Meza, 2013).”
Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries (2015, methodology): “While we control for client size in our models, we also perform a matched sample analysis to determine whether client firm size drives the associations identified in this study as clients of industry specialist auditors are generally larger than those of non-specialists (Minutti-Meza 2013).”
Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014, unknown): “Estimates from model (1) could be biased due to the omission of unobservable client characteristics, such as the extent of the client’s preference for partner expertise, that are correlated with audit fees and with the experimental variables (Minutti-Meza 2013).”
Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments (2019, unknown): “on the client firm’s total assets (Minutti-Meza 2013).”
Do school ties between auditors and client executives influence audit outcomes (2016, unknown): “Next, we perform univariate tests of the differences in audit quality and audit fees between the treatment and control groups to provide a direct estimator of the treatment effects (Minutti-Meza, 2013; Zhao, 2004).”
Audit firm tenure, non-audit services and internal assessments of audit quality (2015, background): “Minutti-Meza (2013) concludes that industry specialization proxies based on industry market share of the audit firm are not reliable measures for auditor knowledge and specialization. client: NOT-FS-SP (n=7), NOT-HC-SP (4), NOT-ICE-SP (8) and NOT-CIP-SP (13).”