The Association between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings

By Gopal V. Krishnan. 2004

220 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/badd5971b7d60d4596de2af4a7beae2d67f9a433

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Citations in the corpus

Audit firm industry specialization and the audit report lag (2011, background): “…that industry-focused audit firms’ investment in technologies, physical facilities, personnel, and organization control systems improves the quality of audits for the firms’ focal industries (Krishnan, 2003, 2005; Balsam, Krishnan, & Yang, 2003; Mayhew & Wilkins, 2003; Kwon, Lim, & Tan, 2007).”
Audit Office Size, Audit Quality and Audit Pricing (2010, unknown): “2003; Choi and Doogar 2005) and auditor industry leadership (e.g., DeFond et al. 2000; Balsam et al. 2003; Krishnan 2005).”
Identifying Conditional Conservatism (2006, background): “…firms (Ball and Shivakumar, 2005a); (4) whether the firm’s auditor is large, has industry expertise or is Arthur Andersen (Basu et al., 2001a; Krishnan, 2005a,b); (5) US cross-listing by foreign firms (Huijgen and Lubberink, 2005); (6) the extent of firms’ earnings smoothing or earnings…”
Auditor Reputation and Earnings Management: International Evidence from the Banking Industry (2010, background): “, 1991; Carcello and Nagy, 2004), reporting of lower discretionary accruals, a commonly used proxy for earnings management in industrial firms (Krishnan, 2003), and greater asymmetric timeliness of earnings which is a fundamental characteristic of conservative financial reporting (Krishnan, 2005).”
Empirical evidence on the implicit determinants of compensation in Big 4 audit partnerships (2013, unknown): “audit quality (Balsam et al., 2003; O’Keefe et al., 1994; Krishnan 2005), perceptions of higher financial reporting credibility (Gramling and Stone 2001), and a fee premium (Craswell et al.”
Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China (2011, unknown): “However, a GAO survey suggests that 92% of large U.S. public companies choose audit firms that also audit their competitors (Krishnan 2005).”