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

• المؤلفون الرئيسيون: TAN, Patricia Mui Siang, LIM, Chee Yeow
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2005
• الموضوعات: Accounting; Business Law, Public Responsibility, and Ethics
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/290; http://dx.doi.org/10.2308/aud.2007.26.2.25

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...