Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public

By Brian W. Mayhew, Michael S. Wilkins. 2003

380 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ac15b22498e65224e2bca695abf43838db8dc338

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. Ahsan Habib
2. Debra C. Jeter
3. Md. Borhan Uddin Bhuiyan
4. Kenneth L. Bills
5. Joon-Sun Yang
6. Sarah E. Stein
7. J. Krishnan
8. Michael L. Ettredge

In Strategy and Management

1. Ahsan Habib
2. Debra C. Jeter
3. Md. Borhan Uddin Bhuiyan
4. Kenneth L. Bills
5. Sarah E. Stein
6. Michael L. Ettredge
7. Han Yi
8. Yang Xu

Citations in the corpus

• Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries (2015, background): “Further analysis indicates the shared economies of scale only occur in a subsample of client firms with relatively high bargaining power.”
• Fair Value Measurements and Audit Fees: Evidence from the Banking Industry (2014, background): “13 Mayhew and Wilkins (2003) provide an analysis that incorporates both pricing scenarios discussed above.”
• Auditor Industry Specialization and Earnings Quality (2003, background): “Using Securities and Exchange Commission (SEC) sanctions against auditors as a measure of audit quality, Moreland (1995) reports client ERC declined after their (Big 8) auditors were subject to SEC sanctions.”
• Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting (2011, neutral): “Companies with incomplete information 3 (52)”