Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.11861/5591
DC FieldValueLanguage
dc.contributor.authorDr. LEE Huaen_US
dc.contributor.authorLee, Hsien-lien_US
dc.date.accessioned2019-02-25T08:38:41Z-
dc.date.available2019-02-25T08:38:41Z-
dc.date.issued2013-
dc.identifier.urihttp://hdl.handle.net/20.500.11861/5591-
dc.identifier.urihttp://www2.aaahq.org/AM2013/abstract.cfm?submissionID=910-
dc.description.abstractThis paper examines whether industry-specialized auditors improve the relevance of summarized accounting information. The results indicate that earnings and book value of equity jointly explain more variations in stock returns for clients of industry-specialized auditors than for clients of industry non-specialized auditors, and for clients of Big 4 specialist auditors than for clients of Big 4 non-specialist auditors. The overall findings suggest the positive role of industry-specialized auditors in the value of accounting information and provide empirical implications to audit quality.en_US
dc.language.isoenen_US
dc.titleDo industry-specialized auditors add value to summarized accounting information?en_US
dc.typeConference Paperen_US
dc.relation.conferenceAmerican Accounting Association Annual Meeting 2013en_US
crisitem.author.deptDepartment of Accounting-
item.fulltextNo Fulltext-
crisitem.author.deptDepartment of Accounting-
Appears in Collections:Accounting - Publication
Show simple item record

Page view(s)

118
Last Week
3
Last month
checked on Apr 17, 2025

Google ScholarTM

Impact Indices

PlumX

Metrics


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.