... Audit fee Auditor industry specialization Restatement M410 M410 M420 M480 Recent years have witnessed an exceptional surge in the adoption of artificial intelligence (AI) technologies by firms across the global landscape regardless of the nature of sectors (Monteiro et al...

...Esraa Esam Alharasis; Maria Prokofieva; Colin Clark Purpose This paper investigates the application of the product differentiation and shared efficiency approaches to understand the impact of the auditor industry specialisation (IS) on audit fees in relation to Fair Value Disclosures (FVD...

...Wael Aguir; Linxiao Liu; Emeka Nwaeze Purpose The purpose of this paper is to examine the relationship between the intensity of accruals and auditor industry specialization. It investigates whether a client firm’s accruals intensity is a factor associated with the firm being audited by an industry...

... Accounting restatements Auditor industry specialization Auditor independence Securitizations Securitizations are a controversial activity associated with a host of risk and valuation issues (Dechow et al., 2010). Since the recent subprime crisis, securitizations have attracted more...

...Rusmin Rusmin; John Evans Purpose The purpose of this paper is to empirically examine the relation between two dimensions of auditor quality, namely, auditor industry specialization and auditor reputation and the audit report lag. Design/methodology/approach The data collection focuses...