Auditor industry specialisation in the Singapore context
100 p.
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| Format: | Final Year Project |
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2014
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| Online Access: | http://hdl.handle.net/10356/57713 |
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| Institution: | Nanyang Technological University |
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sg-ntu-dr.10356-577132023-05-19T03:30:03Z Auditor industry specialisation in the Singapore context Ashadevi Chinnaraja, Tong Shu Hui, Yong Ming Hua Foo See Liang Nanyang Business School DRNTU::Business::Auditing::Auditors 100 p. Our study primarily explores, in some detail, the issue of whether there exists an industry specialist premium in Singapore. This premium could be a return on the Big Six audit firms' investments in industry specialisation. As there is no study to date on this issue, our study potentially offers new insights into the Singapore audit services market. Industry specialist premium, taken as a surrogate for quality and product differentiation, are observed in association with a relatively comprehensive set of auditor/client characteristics. This study found no statistically significant evidence of the Big Six audit firms, which are industry specialists, charging more for their services. The findings indicate that industry expertise is not a dimension of the demand for higher quality Big Six audits and a basis for within Big Six product differentiation. Some factors are suggested as possible explanations for this result. ACCOUNTANCY 2014-04-07T10:56:51Z 2014-04-07T10:56:51Z 1997 1997 Final Year Project (FYP) http://hdl.handle.net/10356/57713 Nanyang Technological University application/pdf |
| institution |
Nanyang Technological University |
| building |
NTU Library |
| continent |
Asia |
| country |
Singapore Singapore |
| content_provider |
NTU Library |
| collection |
DR-NTU |
| topic |
DRNTU::Business::Auditing::Auditors |
| spellingShingle |
DRNTU::Business::Auditing::Auditors Ashadevi Chinnaraja, Tong Shu Hui, Yong Ming Hua Auditor industry specialisation in the Singapore context |
| description |
100 p. |
| author2 |
Foo See Liang |
| author_facet |
Foo See Liang Ashadevi Chinnaraja, Tong Shu Hui, Yong Ming Hua |
| format |
Final Year Project |
| author |
Ashadevi Chinnaraja, Tong Shu Hui, Yong Ming Hua |
| author_sort |
Ashadevi Chinnaraja, Tong Shu Hui, Yong Ming Hua |
| title |
Auditor industry specialisation in the Singapore context |
| title_short |
Auditor industry specialisation in the Singapore context |
| title_full |
Auditor industry specialisation in the Singapore context |
| title_fullStr |
Auditor industry specialisation in the Singapore context |
| title_full_unstemmed |
Auditor industry specialisation in the Singapore context |
| title_sort |
auditor industry specialisation in the singapore context |
| publishDate |
2014 |
| url |
http://hdl.handle.net/10356/57713 |
| _version_ |
1770565231316041728 |