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

• 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
• Institution: Singapore Management University

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...