Auditor industry specialization, client bargaining power, and audit fees: Further evidence

By Hua-Wei Huang, L. Liu, K. Raghunandan, Dasaratha V. Rama. 2007

124 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/c36b355b70a4ad8791681a1b0d0fbb986d34817f

Citations in the corpus

• Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries (2015, unknown): “Using U.S. data, Francis et al. (2005) presents evidence of larger premiums for large clients, while Casterella et al. (2004) and Huang et al. (2007) report the opposite.”
• Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees (2020, unknown): “Therefore, we control for LOSS, that equals 1 for firms with negative earnings, and 0 otherwise, as well as return on assets (ROA) and operating cash flows scaled by total assets (CASH_FLOW) (Beck andMauldin, 2014; Huang et al., 2007).”