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Keywords: Industry specialists
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Journal Articles
Auditor industry specialization and corporate risk-taking
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2014) 29 (7): 596–620.
Published: 01 July 2014
.... The authors examine whether higher-quality auditing is one such mechanism to encourage shareholder-focused corporate risk-taking. They model measures of corporate risk as a function of whether a firm is audited by an industry specialist or not, controlling specifically for accounting quality...
