Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors

• Main Authors: Ettredge, Michael, KWON, Soo Young, LIM, Chee Yeow
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2005
• Subjects: Global audit market; industry specialization; audit market shares; audit quality; international auditing; Big N auditors; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/639; https://ink.library.smu.edu.sg/context/soa_research/article/1638/viewcontent/SSRN_id820404.pdf
• Institution: Singapore Management University

This study investigates client choice of industry specialist auditors from among the Big N (Big 4 or 5) in an international (non-U.S.) setting. We investigate client-specific, industry-level and country-level factors hypothesized to enhance or decrease Big N clients' demand for industry experti...