The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Audit Partner Specialization and Audit Fees: Some Evidence from Sweden*
Open accessAbstract
Utilizing a dataset on the client portfolios of the Big 4 audit partners in Sweden, this study examines auditor specialization and pricing at the individual partner level. Consistent with the view that there are returns on investing in specialization, the analysis of audit fees indicates that both audit partner industry specialization, and specialization in large public companies, are recognized and valued by financial statement users and/or by corporate insiders, resulting in higher fees within these engagements. The highest fees are earned by engagement partners who are both industry and public firm specialists. Collectively, the findings of this study indicate that part of an auditor’s deep expertise is not transferable across audit partners within an audit firm but is instead inseparably tied to the individual audit partner’s private human capital.
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Cites
Specification Tests in Econometrics
Hausman, J. A. (1978) · Econometrica · doi:10.2307/1913827 · Cited by 18,820
Cited by
A review of archival auditing research
DeFond, M., & Zhang, J. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.002 · Cited by 3,188
Auditor Style and Financial Statement Comparability
Francis, J. R., Pinnuck, M., & Watanabe, O. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2287631 · Cited by 369
Metadata
- Authors
- Zerni, M.
- Venue
- Contemporary Accounting Research
- Publisher
- Wiley
- Published
- 2011-10-24
- Volume
- 29
- Issue
- 1
- Pages
- 312-340
- ISSN
- 0823-9150 (ISSN-L)
- 1911-3846
- OpenAlex
- W1770163812
- Cited by
- 307
- References
- 1
- FWCI
- 40.04
- Type
- journal article
- Language
- en
- Open access
- green
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