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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2008
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| 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 |