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Keywords: Industry specialization
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (1): 186–216.
Published: 08 January 2020
... because of differentiated audit quality. For instance, Craswell et al. (1995) investigate the confounding relationship between brand name reputation (Big N) and industry specialisation. Using a large sample of Australian listed firms, they document that industry specialist Big N auditors earn...
