Audit Partner Specialization and Audit Fees: Some Evidence from Sweden

By Mikko P. Zerni. 2012

258 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/b3c06e1efdad0cc117f51ee5255d84894a5e77f2

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Citations in the corpus

Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality (2016, background): “…DeFond and Francis 2005; Nelson and Tan 2005; Church et al. 2008; Francis 2011), recent evidence implies that audit outcomes hinge on individual auditor characteristics (e.g., Carey and Simnett 2006; Chi et al. 2009; Zerni 2012; Carcello and Li 2013; Gul et al. 2013; Knechel et al. 2013a, 2013b).”
Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014, unknown): “20 We did not impose a condition for the number of clients audited as in Zerni (2012) because, in our cross-sectional sample (N = 6,368), a total of 567 or about 57% of the 1,001 partner experts audit one client in the industry.”
The Validity of Auditor Industry Specialization Measures (2016, background): “In particular, audit fee-based measures of ISP were not available for most of the early ISP research (before audit fees disclosures became more widespread), and for recent research conducted in countries where audit fee data are not publicly available, or for research with international samples or a”
Auditor Style and Financial Statement Comparability (2014, unknown): “Zerni (2012) identifies the following software products: KPMG’s KWorldTM, PricewaterhouseCoopers’ TeamAssetTM and KnowledgeCurveTM, and Ernst & Young’s KnowledgeWebTM. considerable judgment in interpreting and implementing accounting standards.”
Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions (2016, methodology): “As in Zerni (2012), PORTFOLIO is measured as the natural logarithm of audited total assets and we expect this variable to have a positive coefficient.”
Does the identity of engagement partners matter? An analysis of audit partner reporting decisions (2015, background): “partner (Carey and Simnett 2006; Chen, Lin, and Lin 2008; Chi et al. 2009; Zerni 2012; Gul et al. 2013).”
The Female Audit Fee Premium (2015, methodology): “specialization in the audit of large publicly listed firms because public-client specialization is associated with higher audit fees (Zerni 2012).”