THE ASSOCIATION BETWEEN AUDITOR INDUSTRY SPECIALIZATION AND EARNINGS MANAGEMENT

Research in Accounting Regulation

Volumn 16, Issue C, 2003, Pages 171-184

  Velury, Uma ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 65249132459     PISSN: 10520457     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1052-0457(02)16010-3     Document Type: Review

References (12)

1. Beasley, M., & Petroni, K. (2001). Board independence and audit firm type. Auditing: A Journal of Practice and Theory (Spring), 97-114.
2. Becker C., DeFond M.L., Jiambalvo J., and Subramanyam K.R. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1998) 1-24
3. Craswell A.T., and Taylor S.L. The market structure of auditing in Australia: The role of industry specialization. Research in Accounting Regulation 5 (1991) 55-77
4. Craswell A.T., Francis J.R., and Taylor S.L. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20 (1995) 297-322
5. DeFond M.L., Francis J.R., and Wong T.J. Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice and Theory 19 Spring (2000) 49-66
6. Dunn, K. A., Mayhew, B. W., & Morsfield, S. G. (2000). Auditor industry specialization and client disclosure quality (Working paper). Baruch College and University of Wisconsin-Madison.
7. FASB Statement of Concepts (1995). Statement of financial accounting concepts No. 2 qualitative characteristics of accounting information (June), 1021-1055.
8. Gramling, A. A., Johnson, V. E., & Khurnana, I. K. (1999). The association between audit firm industry experience and financial reportin quality (Working paper). Wake Forest University, University of Illinois-Champaign, and University of Missouri-Columbia.
9. Gramling A.A., and Stone D.N. Audit firm industry expertise: A review and synthesis of the archival literature. Journal of Accounting Literature 20 (2001) 1-29
10. Hogan C.E., and Jeter D.C. Industry specialization by auditors. Auditing: A Journal of Practice and Theory 18 Spring (1999) 1-17
11. Krishnan, J., & Yang, J. S. (1999). Auditor industry specialization and the earnings response coefficient (Working paper). Temple University.
12. Warfield T.D., Wild J.J., and Wild K.L. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20 (1995) 61-91