Cross-Country Analysis of Auditor Specialization Premium: Effect of Legal, Extra-Legal and Political Environments

Cross-Country Analysis of Auditor Specialization Premium: Effect of Legal, Extra-Legal and Political Environments

Previous literature has provided mixed evidence of a premium in audit fee for industry-specialist auditors in US and other developed countries. In this cross-country study spanning twelve non-US countries, we provide evidence of such a premium in the international context, implying that specialist a...

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Bibliographic Details
Main Authors: Bin, Sirinidhi, Hossain, M., LIM, Chee Yeow
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2008
Subjects:
Audit specialization
Legal protection
Extra-legal institutions
Political Economy
Accounting
Business Law, Public Responsibility, and Ethics
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/652
https://ink.library.smu.edu.sg/context/soa_research/article/1651/viewcontent/SSRN_id1335051.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/652
https://ink.library.smu.edu.sg/context/soa_research/article/1651/viewcontent/SSRN_id1335051.pdf

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