The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Industry Specialization by Global Audit Firm Networks
Abstract
ABSTRACT: This study investigates the role of global audit firm networks in the market for audit services. Underlying theory suggests that there are benefits from the use of network structures, which enable these firms to expand efficiently into the global audit market and to develop global industry specializations. I identify global and national industry specialist auditors via market share metrics based on client assets audited, and use a large sample of 15,583 clients from 62 countries in 2000 and 14,628 clients from 60 countries in 2004. I find in both periods that audit fee premiums are consistently associated with global specialist auditors, irrespective of whether those audit firms are or are not national specialists.
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Cites
Legal Determinants of External Finance
LA PORTA, R., LOPEZ‐DE‐SILANES, F., SHLEIFER, A., & VISHNY, R. W. (1997) · The Journal of Finance · doi:10.1111/j.1540-6261.1997.tb02727.x · Cited by 9,783
Regression Diagnostics: Identifying Influential Data and Sources of Collinearity
Belsley, D. A., Kuh, E., & Welsch, R. E. (1980) · Wiley Series in Probability and Statistics · doi:10.1002/0471725153 · Cited by 7,297
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
Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012) · The Accounting Review · doi:10.2308/accr-10218 · Cited by 1,916
Metadata
- Authors
- Carson, E.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2009-03-01
- Volume
- 84
- Issue
- 2
- Pages
- 355-382
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W2088385344
- Cited by
- 267
- References
- 2
- FWCI
- 40.68
- Type
- journal article
- Language
- en
- Open access
- closed
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Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
