Matches in SemOpenAlex for { <https://semopenalex.org/work/W1775809435> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W1775809435 abstract "Through review and synthesis, we evaluate the extent to which existing auditing research supports the contention that audit firm and auditor industry concentration, specialization, experience, and knowledge improve client-relevant audit outcomes. We classify the twenty-three published auditing research studies that directly investigate these issues into two broad levels of analysis: [1] eighteen studies investigating audit firms, and [2] five studies investigating individual auditors. We summarize and critically evaluate the issues, methods, and insights in this research, and offer suggestions for improving its ability to opine on the issue we investigate. Our review suggests weak evidence supporting the arguments that: [1] audit firm industry concentration affects client-relevant outcomes [audit fees, audit quality]; and [2] individual auditor industry experience and industry specialization affect auditor industry knowledge, decision processes, and audit quality. We argue for future research directed towards identifying the: [1] synergies and costs of increasing audit firm and auditor industry specialization, and [2] interactions of functional and industry specialization. We also argue for an increased diversity of research methods in industry related auditing research." @default.
- W1775809435 created "2016-06-24" @default.
- W1775809435 creator A5055112920 @default.
- W1775809435 creator A5083688795 @default.
- W1775809435 date "1998-07-28" @default.
- W1775809435 modified "2023-09-23" @default.
- W1775809435 title "A Review and Evaluation of Industry Concentration, Specialization, Experience, and Knowledge Research in Auditing" @default.
- W1775809435 hasPublicationYear "1998" @default.
- W1775809435 type Work @default.
- W1775809435 sameAs 1775809435 @default.
- W1775809435 citedByCount "4" @default.
- W1775809435 countsByYear W17758094352013 @default.
- W1775809435 countsByYear W17758094352015 @default.
- W1775809435 crossrefType "posted-content" @default.
- W1775809435 hasAuthorship W1775809435A5055112920 @default.
- W1775809435 hasAuthorship W1775809435A5083688795 @default.
- W1775809435 hasConcept C111472728 @default.
- W1775809435 hasConcept C121955636 @default.
- W1775809435 hasConcept C138885662 @default.
- W1775809435 hasConcept C140181557 @default.
- W1775809435 hasConcept C144133560 @default.
- W1775809435 hasConcept C150130657 @default.
- W1775809435 hasConcept C156223087 @default.
- W1775809435 hasConcept C170856484 @default.
- W1775809435 hasConcept C17744445 @default.
- W1775809435 hasConcept C191602146 @default.
- W1775809435 hasConcept C199521495 @default.
- W1775809435 hasConcept C199539241 @default.
- W1775809435 hasConcept C2779530757 @default.
- W1775809435 hasConcept C2781316041 @default.
- W1775809435 hasConceptScore W1775809435C111472728 @default.
- W1775809435 hasConceptScore W1775809435C121955636 @default.
- W1775809435 hasConceptScore W1775809435C138885662 @default.
- W1775809435 hasConceptScore W1775809435C140181557 @default.
- W1775809435 hasConceptScore W1775809435C144133560 @default.
- W1775809435 hasConceptScore W1775809435C150130657 @default.
- W1775809435 hasConceptScore W1775809435C156223087 @default.
- W1775809435 hasConceptScore W1775809435C170856484 @default.
- W1775809435 hasConceptScore W1775809435C17744445 @default.
- W1775809435 hasConceptScore W1775809435C191602146 @default.
- W1775809435 hasConceptScore W1775809435C199521495 @default.
- W1775809435 hasConceptScore W1775809435C199539241 @default.
- W1775809435 hasConceptScore W1775809435C2779530757 @default.
- W1775809435 hasConceptScore W1775809435C2781316041 @default.
- W1775809435 hasLocation W17758094351 @default.
- W1775809435 hasOpenAccess W1775809435 @default.
- W1775809435 hasPrimaryLocation W17758094351 @default.
- W1775809435 hasRelatedWork W1879540673 @default.
- W1775809435 hasRelatedWork W1920422698 @default.
- W1775809435 hasRelatedWork W1987947131 @default.
- W1775809435 hasRelatedWork W2008105257 @default.
- W1775809435 hasRelatedWork W2045090046 @default.
- W1775809435 hasRelatedWork W2118414311 @default.
- W1775809435 hasRelatedWork W2132145895 @default.
- W1775809435 hasRelatedWork W2183349450 @default.
- W1775809435 hasRelatedWork W2511471723 @default.
- W1775809435 hasRelatedWork W2574965179 @default.
- W1775809435 hasRelatedWork W2928072264 @default.
- W1775809435 hasRelatedWork W2986150074 @default.
- W1775809435 hasRelatedWork W3082625921 @default.
- W1775809435 hasRelatedWork W3122047679 @default.
- W1775809435 hasRelatedWork W3141473599 @default.
- W1775809435 hasRelatedWork W3158553732 @default.
- W1775809435 hasRelatedWork W3170821370 @default.
- W1775809435 hasRelatedWork W58509351 @default.
- W1775809435 hasRelatedWork W74567519 @default.
- W1775809435 hasRelatedWork W2767252289 @default.
- W1775809435 isParatext "false" @default.
- W1775809435 isRetracted "false" @default.
- W1775809435 magId "1775809435" @default.
- W1775809435 workType "article" @default.