Industry Specialization by Global Audit Firm Networks

By Elizabeth Carson. 2009

244 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/d6259369fa6077602e21ae72dfbe0a827cd5af92

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

Citations in the corpus

Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership (2018, background): “Prior studies find a positive association between audit quality and audit fees paid by audit clients (Eshleman & Guo, 2014; Lobo & Zhao, 2013), and a stream of the literature shows that auditor industry specialization is associated with high-quality audits (Carson, 2009).”
Do the Big 4 and the Second-tier firms provide audits of similar quality? (2010, background): “Further, as discussed below, Carson (2009) identifies Grant Thornton and BDO Seidman (along with the Big 4) as comprising the six ‘‘global audit firm networks.””
Competition in the Audit Market: Policy Implications (2015, unknown): “Third, there is a large literature on audit firm industry specialization (e.g., O’Keefe, King, and Gaver, 1994; Craswell, Francis, and Taylor, 1995; Hogan and Jeter, 1999; Carson, 2009).”
Fair Value Measurements and Audit Fees: Evidence from the Banking Industry (2014, background): “2005) and at the global audit firm network level (Carson 2009).”
The Effect of Audit Experience on Audit Fees and Audit Quality (2015, background): “, Carson, 2009), we include AFINT. As China is a developing economy, such alliances may be particularly important in terms of users’ perceptions about audit quality and reputation. In addition, we include several client-related variables. SIZE, NSUBS, and REC in the model as prior research (e.g., Ab”
Audit Markets, Fees and Production: Towards an Integrated View of Empirical Audit Research (2011, unknown): “More sophisticated testing as suggested by Carson and Fargher [2007] is recommended.”
Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2013, background): “24 One analogy of such a synergy effect is industry specialization by global audit firm networks (Carson 2009).”
The Validity of Auditor Industry Specialization Measures (2016, methodology): “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”
Corporate Board and Corporate Social Responsibility Assurance: Evidence from China (2016, unknown): “31 multidisciplinary industry specialists and global knowledge in multiple jurisdictions, which is not offered by other assurance providers (Carson, 2009; Simnett et al., 2009).”