Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization
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...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2007
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/587 https://ink.library.smu.edu.sg/context/soa_research/article/1586/viewcontent/LegalSys_EarningQuality_pv__1_.pdf |
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| Institution: | Singapore Management University |
| Language: | English |