Auditor Resignations and Auditor Industry Specialization
Auditor Resignations and Auditor Industry Specialization
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审计师辞职和审计师行业专业化
DOI：
10.2308/acch.2008.22.3.279
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发表时间：
2008
影响因子：
2.5
通讯作者：
Albert L. Nagy
中科院分区：
文献类型：
--
作者：
William J. Cenker;Albert L. Nagy
简介：在新监管的审计环境中，四大审计师辞职的增加创造了一个丰富的环境来研究审计师行业专业化的供给侧影响。作者估计逻辑回归，以检查审计公司是否考虑行业专业化在地方和国家的水平，当决定是否保留或辞去审计客户。结果表明，当审计师是联合专家（即国家和地方层面的专家）和审计师仅是地方专家（即地方专家而不是国家专家）时，审计师行业专业化与审计师辞职之间存在负相关关系。国家专业化单独变量（即审计师是国家专家而不是当地专家）对我们的初步分析并不重要；然而，额外的分析表明，当纳入审计师专业化的替代测量时，该变量的重要性有所不同。
SYNOPSIS: The increase of Big 4 auditor resignations in the newly regulated auditing environment creates a rich setting to examine the supply-side effects of auditor industry specialization. The authors estimate logistic regressions to examine whether audit firms consider industry specialization at both the local and national levels when deciding on whether to retain or resign from audit clients. The results show a negative relation between auditor industry specialization and auditor resignations when the auditor is a joint specialist (i.e., a specialist at both the national and local levels) and when the auditor is a local specialist only (i.e., a local specialist but not a national specialist). The national specialization alone variable (i.e., the auditor is a national specialist but not a local specialist) is not significant for our primary analysis; however, additional analyses reveal that the significance of this variable varies when incorporating alternative measurements for auditor specialization i...
审计师声誉、行业专业化和审计定价：来自日本的证据
DOI：
--
发表时间：
2011
期刊：
American Accounting Association Annual Meeting 2011 proceedings
影响因子：
--
作者：
Kondo;T. and Udagawa U.;近藤隆史;近藤隆史;近藤隆史;Sakuma Yoshihiro
通讯作者：
Sakuma Yoshihiro