Error Detection by Industry‐Specialized Teams during Sequential Audit Review

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Do Industry-Specialist Auditors Influence Stock Price Crash Risk? (2015, neutral): “as less errors in staff work papers (Owhoso et al. 2002), lower discretionary accruals (Balsam et al.”
Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance (2008, background): “Although the effect of auditor industry expertise on audit judgments (Moroney 2007; Owhoso et al. 2002) and financial reporting quality has been well documented in the literature (Kwon et al.”
Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003, background): “3 (See Solomon et al. (1999), Owhoso et al.”
Auditor Industry Specialization and Earnings Quality (2003, background): “For example, Owhoso et al. (2002) show that industry-experienced auditors are better able to detect errors within their industry specialization than outside their specialization.”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, neutral): “Owhoso et al. (2002) built on these literatures by examining error detection by industry specialised teams working on the sequential and hierarchical audit review process.”