Auditor Industry Specialization and Earnings Quality

By S. Balsam, J. Krishnan, Joon-Sun Yang. 2003

1,211 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c355be85c42d8a8fd742edf3d4421521db5a4e2e

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. Jere R. Francis
2. W. Robert Knechel
3. Gerald J. Lobo
4. C. Lim
5. Dechun Wang
6. Kiridaran Kanagaretnam
7. Ahsan Habib
8. Mikhail Pevzner

In Strategy and Management

1. Dechun Wang
2. W. Robert Knechel
3. Jere R. Francis
4. Ebraheem Saleem Salem Alzoubi
5. Ahsan Habib
6. C. Lim
7. Kenneth J. Reichelt
8. Mostafa Monzur Hasan

Citations in the corpus

• Do Industry-Specialist Auditors Influence Stock Price Crash Risk? (2015, neutral): “2002), lower discretionary accruals (Balsam et al. 2003; Kwon et al. 2007), higher disclosure quality (Dunn and Mayhew 2004; Chin and Chi”
• Audit Quality and Specialist Tenure (2018, neutral): “industry indicates expertise (Balsam et al. 2003).”
• Auditor Specialization, Auditor Dominance and Audit Fees: The Role of Investment Opportunities (2008, methodology): “Consistent with the measures used by the GAO, as well as with much of the academic accounting literature to date (e.g., Hogan and Jeter 1999; Balsam et al. 2003; Mayhew and Wilkins 2003), we choose auditor concentration based on client size as our primary measure of industry specialization.”
• Audit Office Size, Audit Quality and Audit Pricing (2010, neutral): “2003; Choi and Doogar 2005) and auditor industry leadership (e.g., DeFond et al. 2000; Balsam et al. 2003; Krishnan 2005).”
• Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries (2015, background): “5 In a concurrent working paper, Brown (2012) analyzes the association between audit fees and client commonality.”
• When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements (2012, background): “For example, the stock market reacts more strongly to earnings announcements by firms employing higher quality auditors (e.g., Balsam, Krishnan, and Yang (2003) and Teoh and Wong (2003)) and to voluntary disclosure by firms that have established a reputation for credible voluntary disclosure…”
• Audit Quality and Properties of Analyst Earnings Forecasts (2008, background): “, Balsam et al. 2003). A downside of this measure is that it tends to classify a Big Five (non-Big Five) auditor as an expert (a non-expert), and therefore it is difficult to disentangle the effects of industry specialization from auditor size. Presumably due to this reason, none of the market share”