Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization

• Main Authors: TAN, Patricia Mui Siang, LIM, Chee Yeow
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2005
• Subjects: Accounting; Business Law, Public Responsibility, and Ethics
• Online Access: https://ink.library.smu.edu.sg/soa_research/290; http://dx.doi.org/10.2308/aud.2007.26.2.25
• Institution: Singapore Management University

This paper extends prior studies in auditor industry specialization to an international setting and examines if the impact of industry specialist auditors on earnings quality is dependent on the legal environments. Using data for 28 countries over 20 industries from 1993 to 2003, we find that client...