Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy
Tóm tắt
Từ khóa
Tài liệu tham khảo
Ahmed, 2002, The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs, The Accounting Review, 77, 867, 10.2308/accr.2002.77.4.867
American Institute of Certified Public Accountants (AICPA), 2013
Anthony, 1992, Association between accounting performance measures and stock prices: A test of the life cycle hypothesis, Journal of Accounting and Economics, 15, 203, 10.1016/0165-4101(92)90018-W
Ashbaugh, 2003, Do non-audit services compromise auditor independence? Further evidence, The Accounting Review, 78, 611, 10.2308/accr.2003.78.3.611
Balsam, 2003, Auditor industry specialization and earnings quality, Auditing: A Journal of Practice & Theory, 22, 71, 10.2308/aud.2003.22.2.71
Behn, 1999, Client satisfaction and Big 6 audit fees, Contemporary Accounting Research, 16, 587, 10.1111/j.1911-3846.1999.tb00597.x
Bell, 1997
Bentley, 2013, Business strategy, financial reporting irregularities, and audit effort, Contemporary Accounting Research, 30, 780, 10.1111/j.1911-3846.2012.01174.x
Biggs, 1993, A computational model of auditor knowledge and reasoning processes in the going-concern judgment, Auditing: A Journal of Practice & Theory, 12, 82
Bonner, 1990, Determinants of auditor expertise, Journal of Accounting Research, 28, 1, 10.2307/2491243
Butler, 2004, An empirical analysis of auditor reporting and its association with abnormal accruals, Journal of Accounting and Economics, 37, 139, 10.1016/j.jacceco.2003.06.004
Caramanis, 2008, Audit effort and earnings management, Journal of Accounting and Economics, 45, 116, 10.1016/j.jacceco.2007.05.002
Carcello, 2004, Client size, auditor specialization and fraudulent financial reporting, Managerial Auditing Journal, 19, 651, 10.1108/02686900410537775
Carpenter, 2000, The price of change: The role of CEO compensation in strategic variation and deviation from industry strategy norms, Journal of Management, 26, 1179, 10.1177/014920630002600606
Chaney, 2004, Self-selection of auditors and audit pricing in private firms, The Accounting Review, 79, 51, 10.2308/accr.2004.79.1.51
Chen, 2013, Auditor industry specialization, reputation and scale economy, Audit Research, 6, 84
Chen, 2013, Auditor industry specialization, brand reputation and audit fees, Journal of Shanxi Finance and Economics University, 35, 114
Chi, 2011, Firm versus partner measures of auditor industry expertise and effects on auditor quality, Auditing: A Journal of Practice & Theory, 30, 201, 10.2308/ajpt-50004
Chin, 2009, Reducing restatements with increased industry expertise, Contemporary Accounting Research, 26, 729, 10.1506/car.26.3.4
Chin, 2014, Industry audit experts and ownership structure in the syndicated loan market: At the firm and partner levels, Accounting Horizons, 28, 749, 10.2308/acch-50825
Craswell, 1995, Auditor brand name reputations and industry specializations, Journal of Accounting and Economics, 20, 297, 10.1016/0165-4101(95)00403-3
DeAngelo, 1981, Auditor size and audit quality, Journal of Accounting and Economics, 3, 183, 10.1016/0165-4101(81)90002-1
DeBoskey, 2012, Earnings management and auditor specialization in the post-sox era: An examination of the banking industry, Journal of Banking & Finance, 36, 613, 10.1016/j.jbankfin.2011.09.007
Dechow, 2002, The quality of accruals and earnings: The role of accrual estimation errors, The Accounting Review, 77, 35, 10.2308/accr.2002.77.s-1.35
Dechow, 1995, Detecting earnings management, The Accounting Review, 70, 193
Deephouse, 1996, Does isomorphism legitimate?, Academy of Management Journal, 39, 1024, 10.2307/256722
Deephouse, 1999, To be different, or to be the same? It's a question (and theory) of strategic balance, Strategic Management Journal, 20, 147, 10.1002/(SICI)1097-0266(199902)20:2<147::AID-SMJ11>3.0.CO;2-Q
DeFond, 1994, Debt covenant violation and manipulation of accruals, Journal of Accounting and Economics, 17, 145, 10.1016/0165-4101(94)90008-6
DeFond, 2000, The impact of improved auditor independence on audit market concentration in China, Journal of Accounting and Economics, 28, 269, 10.1016/S0165-4101(00)00005-7
Dichev, 2013, Earnings quality: Evidence from the field, Journal of Accounting and Economics, 56, 1, 10.1016/j.jacceco.2013.05.004
DiMaggio, 1983, The iron cage revisited: Institutional isomorphism and collective rationality, American Sociological Review, 48, 147, 10.2307/2095101
Dunn, 2004, Audit firm industry specialization and client disclosure quality, Review of Accounting Studies, 9, 35, 10.1023/B:RAST.0000013628.49401.69
Eilifsen, 2001, Application of the business risk audit model: A field study, Accounting Horizons, 15, 193, 10.2308/acch.2001.15.3.193
Erickson, 2000, Why do audits fail? Evidence from Lincoln Savings and Loan, Journal of Accounting Research, 38, 165, 10.2307/2672927
Ferguson, 2002, Brand name audit pricing, industry specialization and leadership premiums post Big 8 and Big 6 mergers, Contemporary Accounting Research, 19, 77, 10.1506/VF1T-VRT0-5LB3-766M
Ferguson, 2003, The effects of firm-wide and office-level industry expertise on audit pricing, The Accounting Review, 78, 429, 10.2308/accr.2003.78.2.429
Finkelstein, 1990, Top-management-team tenure and organizational outcomes: The moderating role of managerial discretion, Administrative Science Quarterly, 35, 484, 10.2307/2393314
Francis, 2005, The pricing of national and city-specific reputations for industry expertise in the U.S. audit market, The Accounting Review, 80, 113, 10.2308/accr.2005.80.1.113
Geletkanycz, 1997, The external ties of top executives: Implications for strategic choice and performance, Administrative Science Quarterly, 42, 654, 10.2307/2393653
Getz, 1989, The nuts and bolts of formulating differentiation strategy, Planning Review, 17, 4, 10.1108/eb054266
Goodwin, 2014, Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?, Review of Accounting Studies, 19, 1532, 10.1007/s11142-014-9285-8
Gul, 2009, Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise, Journal of Accounting and Economics, 47, 265, 10.1016/j.jacceco.2009.03.001
Hirst, 1996, Audit analytical procedures: A field investigation, Contemporary Accounting Research, 13, 457, 10.1111/j.1911-3846.1996.tb00511.x
Hogan, 1999, Industry specialization by auditors, Auditing: A Journal of Practice & Theory, 18, 1, 10.2308/aud.1999.18.1.1
International Auditing and Assurance Standards Board (IAASB), 2006
Jaggi, 2006, Earnings forecasts disclosure regulation and earnings management by IPO firms to meet the forecast error threshold, Review of Quantitative Finance and Accounting, 26, 275, 10.1007/s11156-006-7434-2
Jaggi, 2012, Auditor industry specialization, political economy and earnings quality: Some cross-country evidence, Journal of International Financial Management & Accounting, 23, 23, 10.1111/j.1467-646X.2011.01053.x
Kim, 2003, Auditor conservatism, asymmetric monitoring, and earnings management, Contemporary Accounting Research, 20, 323, 10.1506/J29K-MRUA-0APP-YJ6V
Kothari, 2005, Performance matched discretionary accruals, Journal of Accounting & Economics, 39, 163, 10.1016/j.jacceco.2004.11.002
Krishnan, 2003, Does Big 6 auditor industry expertise constrain earnings management?, Accounting Horizons, 17, 1, 10.2308/acch.2003.17.s-1.1
Krishnan, 2005, The association between Big 6 auditor industry expertise and the asymmetric timeliness of earnings, Journal of Accounting, Auditing and Finance, 20, 209, 10.1177/0148558X0502000302
Kwon, 2007, Legal systems and earnings quality: The role of auditor industry specialization, Auditing: A Journal of Practice and Theory, 26, 25, 10.2308/aud.2007.26.2.25
Leuz, 2003, Earnings management and investor protection: An international comparison, Journal of Financial Economics, 69, 505, 10.1016/S0304-405X(03)00121-1
Li, 2014, Auditor industry specialization, client importance and audit quality, Journal of Shanxi Finance and Economics University, 36, 112
Li, 2010, National level, city level auditor industry specialization and cost of debt, Accounting Horizons, 24, 395, 10.2308/acch.2010.24.3.395
Liu, 2012, Auditor industry specialization, client importance, and audit quality, Southern Economy, 6, 44
Low, 2004, The effects of industry specialization on audit risk assessments and audit-planning decisions, The Accounting Review, 79, 201, 10.2308/accr.2004.79.1.201
Lowensohn, 2007, Auditor specialization, perceived audit quality, and audit fees in the local government audit market, Journal of Accounting and Public Policy, 26, 705, 10.1016/j.jaccpubpol.2007.10.004
Mayhew, 2003, Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public, Auditing: A Journal of Practice & Theory, 22, 33, 10.2308/aud.2003.22.2.33
McNichols, 2002, Discussion of the quality of accruals and earnings: The role of accrual estimation errors, The Accounting Review, 77, 61, 10.2308/accr.2002.77.s-1.61
Meyer, 1977, Institutionalized organizations: Formal structure as myth and ceremony, American Journal of Sociology, 83, 340, 10.1086/226550
Ministry of Finance of the People's Republic of China, 2007
Mintzberg, 1998
Myers, 2003, Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?, The Accounting Review, 78, 779, 10.2308/accr.2003.78.3.779
Myers, 2005, The length of auditor-client relationships and financial statement restatements
Noda, 2001, The evolution of intraindustry firm heterogeneity: Insights from a process study, Academy of Management Journal, 44, 897, 10.2307/3069421
O'Keefe, 1994, Audit fees, industry specialization, and compliance with GAAS reporting standards, Auditing: A Journal of Practice & Theory, 13, 41
Palmrose, 1986, Audit fees and auditor size: Further evidence, Journal of Accounting Research, 24, 97, 10.2307/2490806
Reichelt, 2010, National and office-specific measures of auditor industry expertise and effects on audit quality, Journal of Accounting Research, 48, 647, 10.1111/j.1475-679X.2009.00363.x
Reynolds, 2001, Does size matter? The influence of large clients on office-level auditor reporting decisions, Journal of Accounting and Economics, 30, 375, 10.1016/S0165-4101(01)00010-6
Simunic, 1987
Solomon, 1999, What do industry-specialist auditors know?, Journal of Accounting Research, 37, 191, 10.2307/2491403
Stanley, 2007, Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects, Journal of Accounting and Public Policy, 26, 131, 10.1016/j.jaccpubpol.2007.02.003
Tang, 2011, Dominant CEO, deviant strategy, and extreme performance: The moderating role of a powerful board, Journal of Management Studies, 48, 1479, 10.1111/j.1467-6486.2010.00985.x
Watts, 2003, Conservatism in accounting part I: Explanations and implications, Accounting Horizons, 17, 207, 10.2308/acch.2003.17.3.207
Watts, 1986
Wright, 1997, The effect of industry specialization on hypothesis generation and audit planning decisions, Behavioral Research in Accounting, 9, 273
Yuan, 2014, Auditor tenure, industry specialization, and audit quality, Accounting and Economics Study, 28, 3