Auditor industry specialization and earnings quality around the world.

• Main Authors: Low, Kai Ling., Poh, Ying Ying., Tan, Valerie Mei Yin.
• Other Authors: Lim, Chee Yeow
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Auditing::Auditors::Careers and profession
• Online Access: http://hdl.handle.net/10356/9620
• Institution: Nanyang Technological University

We examine the effects of auditor industry specialization and the legal environment on earnings quality. Our research also highlights the importance of auditor industry specialization when the legal environment differs among countries and we seek to find possible reasons why auditor industry special...