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Keywords: Auditor industry specialization
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2023) 8 (1): 94–107.
Published: 25 October 2022
...Esraa Esam Alharasis; Manal Alidarous; Fouad Jamaani Purpose This study aims to examine the relationship between auditor industry specialization (IS) and audit fees. Design/methodology/approach The authors utilize 2,100 firm-year data of Jordanian companies from 2005 to 2018. Two conflicting...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2023) 8 (1): 27–40.
Published: 19 July 2022
...Afsaneh Soroushyar Purpose This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality. Design/methodology/approach In this study, auditor industry specialization and tenure were used as proxies...
