Audit committee composition and the use of an industry specialist audit firm

By Y. Chen, Robyn A. Moroney, K. Houghton. 2005

144 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/be05b24004d6cced313556e069b568b50effbdfa

Citations in the corpus

• Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2010, unknown): “Two criteria are used to discriminate audit firms which are selected: type of firms (Big 4/5, national, local) and industry specialization, the latter being defined in terms of clients’ sales (Abbott and Parker, 2000) or auditor fees and number of clients by industry (Chen et al., 2005).”