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Journal articles on the topic 'Auditor industry specialisation'

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Author: Grafiati

Published: 10 December 2022

Last updated: 28 January 2023

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1

Md. Ali, Azham, Mohd Hadafi Sahdan, and Mohd Hadzrami Harun Rasit. "AUDITOR INDUSTRY SPECIALISATION IN MALAYSIA." Indonesian Management and Accounting Research 6, no. 2 (July 3, 2007): 28–44. http://dx.doi.org/10.25105/imar.v6i2.969.

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By applying audit firm industry market share measure as proxy for audit firm industry expertise or specialisation, the focus in this study is on trends in industry specialisation from 1999 to 2002. With data coming from annual reports of companies listed at the Kuala Lumpur Stock Exchange (KLSE now, Bursa Malaysia) and industry specialists defined as market leaders with market share greater than 20 percent of audit services (in terms of the number of clients) within a client specific industry, it is found that Ernst and Young specialising in construction and plantation, KPMG in industrial products, PricewaterhouseCoopers in finance and Arthur Andersen in finance, plantation, technology and trading/services. Keywords: Auditor Industry Specialisation, Market Share, Big 5, Kuala Lumpur Stock Exchange

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2

Asthana, Sharad, Rachana Kalelkar, and K. K. Raman. "Unintended consequences of Big 4 auditor office-level industry specialisation." International Journal of Accounting, Auditing and Performance Evaluation 14, no. 2/3 (2018): 254. http://dx.doi.org/10.1504/ijaape.2018.091066.

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3

Asthana, Sharad, K. K. Raman, and Rachana Kalelkar. "Unintended consequences of Big 4 auditor office-level industry specialisation." International Journal of Accounting, Auditing and Performance Evaluation 14, no. 2/3 (2018): 254. http://dx.doi.org/10.1504/ijaape.2018.10012073.

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4

Xu, Xiaolu, and Susan M. Albring. "Audit committee director-auditor interlocking, audit pricing and industry specialisation." International Journal of Corporate Governance 9, no. 4 (2018): 428. http://dx.doi.org/10.1504/ijcg.2018.096273.

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5

Xu, Xiaolu, and Susan M. Albring. "Audit committee director-auditor interlocking, audit pricing and industry specialisation." International Journal of Corporate Governance 9, no. 4 (2018): 428. http://dx.doi.org/10.1504/ijcg.2018.10017524.

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6

Chen, Shenglan, and Hui Ma. "Competitive pressure, economies of scale, and auditor industry specialisation premium." China Journal of Accounting Studies 2, no. 2 (April 3, 2014): 96–117. http://dx.doi.org/10.1080/21697213.2014.926197.

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7

Rusmin, Rusmin. "The role of auditors in detecting creative accounting: Singaporean and Australian evidence." Corporate Ownership and Control 8, no. 3 (2011): 124–44. http://dx.doi.org/10.22495/cocv8i3p10.

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This study examines the association between the magnitude of earnings management and two characteristics of auditor value - auditor independence and auditor quality. As earnings management, auditor independence and auditor quality are unobservable the study uses absolute discretionary accruals, the ratio of non-audit to total fees and auditor industry specialisation as respective proxies. This study finds no empirical evidence that non-audit services are associated with firms’ discretionary accruals. This result suggests that the provision of non-audit services by the incumbent auditor does not compromise independence. This study presents evidence of a negative association between auditor specialization and the earnings management indicator. This finding infers that the magnitude of earnings management amongst firms engaging the services of a specialist is significantly lower than firms purchasing audit services from a non-specialist auditor

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8

Singh, Harjinder. "Anticompetitive behaviour in the audit services market by the big audit firms: Evidence over time." Corporate Ownership and Control 10, no. 2 (2013): 56–79. http://dx.doi.org/10.22495/cocv10i2art5.

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This study investigates the existence of anticompetitive behaviour and cartel pricing by the Big4 international providers of auditing services (resulting from the halving in the number of such providers from the Big8 to Big4).This study uses both a composite and dis-aggregated measure for auditor attributes (namely, auditor reputation, industry specialisation, provision of non-audit services and auditor tenure) and regresses the derived measure against changes in audit fees for the periods 2001 to 2003, 2003 to 2005 and 2001 to 2005 for a total sample of 600 firm-year observations.Main results from longitudinal multivariate analysis indicate that there is no significant association between the four auditor attributes utilised in this study with changes in audit fees over the observation window. This study finds no evidence of anti-competitive behaviour and cartel pricing by Big4 auditors resulting from increased audit market concentration. This has implications in relation to the need to consider legislation to reduce the power and influence of the Big4 audit firms and this subsequently has flow-on implications for the management of firms

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9

Singh, Harjinder. "Anticompetitive behaviour in the audit services market by the big audit firms: Evidence over time." Corporate Ownership and Control 10, no. 4 (2013): 177–99. http://dx.doi.org/10.22495/cocv10i4c1art3.

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This study investigates the existence of anticompetitive behaviour and cartel pricing by the Big4 international providers of auditing services (resulting from the halving in the number of such providers from the Big8 to Big4).This study uses both a composite and dis-aggregated measure for auditor attributes (namely, auditor reputation, industry specialisation, provision of non-audit services and auditor tenure) and regresses the derived measure against changes in audit fees for the periods 2001 to 2003, 2003 to 2005 and 2001 to 2005 for a total sample of 600 firm-year observations.Main results from longitudinal multivariate analysis indicate that there is no significant association between the four auditor attributes utilised in this study with changes in audit fees over the observation window. This study finds no evidence of anti-competitive behaviour and cartel pricing by Big4 auditors resulting from increased audit market concentration. This has implications in relation to the need to consider legislation to reduce the power and influence of the Big4 audit firms and this subsequently has flow-on implications for the management of firms.

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10

Chen, Ken Y., Shan Ying Wu, and Jian Zhou. "Auditor brand name, industry specialisation, and earnings management: evidence from Taiwanese companies." International Journal of Accounting, Auditing and Performance Evaluation 3, no. 2 (2006): 194. http://dx.doi.org/10.1504/ijaape.2006.010301.

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11

Hakim, Faten, Mohamed Ali Omri, and Ines Hakim. "The informativeness of accounting earnings: acquirers' abnormal liquidity, the Big 4 auditor and auditors' industry specialisation effect." International Journal of Technology, Policy and Management 9, no. 4 (2009): 387. http://dx.doi.org/10.1504/ijtpm.2009.032053.

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12

Hakim, Faten, Mohamed Ali Omri, and Ines Hakim. "Audit quality and equity liquidity: some evidence on the role of auditor tenure and auditors' industry specialisation in Tunisian context." International Journal of Business Continuity and Risk Management 1, no. 2 (2010): 151. http://dx.doi.org/10.1504/ijbcrm.2010.033636.

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13

Mnif, Yosra, and Marwa Tahari. "Corporate governance and compliance with AAOIFI governance standards by Islamic banks." International Journal of Islamic and Middle Eastern Finance and Management 13, no. 5 (August 31, 2020): 891–918. http://dx.doi.org/10.1108/imefm-03-2019-0123.

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Purpose This study aims to examine the effect of the main corporate governance characteristics on compliance with accounting and auditing organisation for Islamic financial institutions’ (AAOIFI) governance standards’ (GSs) disclosure requirements by Islamic banks (IB) that adopt AAOIFIs’ standards in Bahrain, Qatar, Jordan, Oman, Syria, Sudan, Palestine and Yemen. Design/methodology/approach The sample consists of 486 bank-year observations from 2009 to 2017. Findings The findings reveal that compliance with AAOIFIs’ GSs’ disclosure requirements is positively influenced by the audit committee (AC) independence, AC’s accounting and financial expertise and industry expertise, auditor industry specialisation, IB’s size and IB’s listing status. On the other hand, it is negatively influenced by the ownership concentration. Research limitations/implications This study has only examined compliance with AAOIFI’s GSs’ disclosure requirements and has focussed on one major sector of the Islamic financial institutions (which is IB). Practical implications The findings are useful for various groups of preparers and users of IBs’ annual reports such as academics and researchers, accountants, management of IBs and some organisations. Originality/value While the study of the AAOIFIs’ standards has grown contemporary with considerable contributions from scholars, however, the majority of these studies are descriptive in nature. Indeed, the existing literature that has explored the determinants of compliance with AAOIFI’s standards is in the early research stage. To the best of the knowledge, there is a paucity of empirical research testing this issue.

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14

Muttakin, Mohammad Badrul, Arifur Khan, and Dessalegn Getie Mihret. "Business group affiliation, earnings management and audit quality: evidence from Bangladesh." Managerial Auditing Journal 32, no. 4/5 (April 4, 2017): 427–44. http://dx.doi.org/10.1108/maj-01-2016-1310.

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Purpose This study aims to investigate the moderating role of audit quality on the association between business group affiliation of firms and earnings management in the South Asian emerging economy of Bangladesh. Design/methodology/approach A usable sample of 917 firm-year observations was drawn from companies listed on the Dhaka Stock Exchange from 2005 to 2013. Data were collected from the annual reports of sample companies. Earnings management was measured using the absolute value of discretionary accruals, and two proxies were used to measure audit quality: auditor size and industry specialisation. Findings Results showed that the level of discretionary accruals is positively associated with business group affiliation status, and higher audit quality reduces this association. This suggests that in environments without strong investor protection, complex ownership structures create opportunities for controlling shareholders to expropriate minority shareholders. The controlling shareholders could then mask this practice through earnings management. The findings also show that in environments lacking strong investor protection, audit quality can help improve earnings quality for group-affiliated firms. Practical implications The results suggest that financial statement users need to consider audit quality for a reasonable evaluation of the earnings quality of business groups. The study also informs regulators by illuminating audit quality as a key area of focus in any effort directed at enhancing stock market efficiency through improved earnings quality in environments where business group affiliation is prevalent. Originality/value This study documents empirical evidence on the moderating effect of audit quality on the positive association between business group affiliation and earnings management.

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15

Hay, David, and Debra Jeter. "The pricing of industry specialisation by auditors in New Zealand." Accounting and Business Research 41, no. 2 (June 2011): 171–95. http://dx.doi.org/10.1080/00014788.2011.550744.

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16

Krishnan, Jayanthi. "A comparison of auditors' self-reported industry expertise and alternative measures of industry specialisation." Asia-Pacific Journal of Accounting & Economics 8, no. 2 (December 2001): 127–42. http://dx.doi.org/10.1080/16081625.2001.10510593.

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17

Mohd Kharuddin, Khairul Ayuni, and Ilias G. Basioudis. "A Review of Theories on Auditor Industry Specialisation." International Journal of Academic Research in Business and Social Sciences 12, no. 9 (September 19, 2022). http://dx.doi.org/10.6007/ijarbss/v12-i9/14723.

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18

Alharasis, Esraa Esam, Maria Prokofieva, and Colin Clark. "The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan." Asian Review of Accounting, December 19, 2022. http://dx.doi.org/10.1108/ara-03-2022-0050.

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PurposeThis paper investigates the application of the product differentiation and shared efficiency approaches to understand the impact of the auditor industry specialisation (IS) on audit fees in relation to Fair Value Disclosures (FVD).Design/methodology/approachThe study uses 1,470 firm-year observations for the period 2005–2018 and is focused on Jordanian financial firms. Two competing theoretical approaches of IS proxied by audit fee-based measures were employed: firstly, the product differentiation approach measured using Market Share-based (MS) measure and secondly, the shared efficiency approach measured using Portfolio Share-based (PS) measure. The paper employs the Ordinary Least Squares regression to test the association between the proportion of fair-valued assets (using fair value hierarchy inputs) and audit fees.FindingsThe results suggest that the association between the proportion of fair-valued assets and audit fees is strengthened (weakened) when the client hires specialist auditors identified by MS (PS). This association varied across the fair value inputs. Level 1 assets were found to be only moderated by both scenarios positively (negatively) for MS (PS) experts. The results are robust after controlling the endogeneity of auditor self-selection.Practical implicationsThe results provide valuable insights for policymakers into challenges of auditing FVD. These insights present a valuable input for the development of FVD policies and practices as well as providing guidance for updating auditor prices. Additionally, the results provide a foundation for policymakers and regulators to introduce and update fair value auditing practices. The current findings are generalisable to other countries, including the Middle East and North Africa, and are particularly beneficial for those countries which have adopted the fair value model.Originality/valueThis study contributes to the theory by demonstrating the impact of the auditor industry expertise on post-implementation costs of FVD. The novelty of the study lies in introducing principle-based standards requirements of FVD to test the relationship. This approach is based on the IFRS disclosure requirements using data from the Jordanian financial sector to examine this relationship.

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19

Ferguson, Andrew, Gabriel Pereira Pundrich, and Adrian Michael Raftery. "Auditor Industry Specialisation and Market Segmentation: Evidence from the Perth Mining Cash-Box Market." SSRN Electronic Journal, 2011. http://dx.doi.org/10.2139/ssrn.1974282.

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20

Kolsi, Mohamed Chakib, Riham Muqattash, and Ahmad Al-Hiyari. "How do external auditor attributes impact corporate social responsibility disclosures: empirical evidence from ADX-listed companies." Social Responsibility Journal ahead-of-print, ahead-of-print (January 26, 2021). http://dx.doi.org/10.1108/srj-02-2020-0041.

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Purpose This paper aims to highlight the relationship between the attributes of external auditor companies and voluntary corporate social responsibility (CSR) disclosures of audited firms using a sample of Abu Dhabi Securities Exchange (ADX)-listed companies. Design/methodology/approach Based on a sample of 410 firm-year observations for the period 2010–2016, this study first computes an eight-item CSR disclosure index, then ran a multivariate regression analysis between CSR disclosure scores and external auditor attributes, along with client firm characteristics and additional control variables. Finally, this paper performs various additional robustness checks. Findings The results reveal that external auditor attributes have a significant impact on shaping the CSR disclosures of ADX-listed firms. Overall, auditor age, size, industry specialisation and portfolio diversification positively affect the level of customers’ CSR disclosures. By contrast, the magnitude of audit fees and auditor experience in the UAE has no impact on the CSR disclosures of ADX-listed firms. This study controls for client firm size, financial leverage, ownership concentration and the proportion of independent directors on companies’ board of directors. The results remain robust to additional sensitivity checks such as audit company CSR practices, extreme quartiles of CSR disclosures and the panel data estimation method. Research limitations/implications The research exhibits some limitations. First, this paper uses a simple index to measure CSR disclosures based on previous empirical studies, especially those related to emergent markets, which are not free from bias due to the lack of voluntary disclosure transparency for some companies listed on ADX. Second, although this study uses a seven-year observation period, the total number of observations remains limited due to ADX size. Third, other context-specific disclosures should be included such as cultural and governance variables (royal families ownership). Practical implications The study highlights the role of external attributes that can affect companies’ CSR disclosure policy, rather than firm-specific factors. The study also reshapes the concept of auditor quality beyond the dichotomy (“Big Four”/non-Big Four) used in the current literature. Originality/value The research adds to the current literature on CSR by revealing the impact of external auditor attributes on client firm CSR disclosure policy in an emerging market, the ADX.

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21

Salehi, Mahdi, Ahmadreza Asadian, and Ehsan Khansalar. "The effect of intellectual capital on audit fees stickiness." Accounting Research Journal, January 19, 2023. http://dx.doi.org/10.1108/arj-07-2020-0217.

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Purpose This study aims to evaluate the effects of intellectual capital (IC) efficiency and its components on audit fee stickiness (AFS), such as human capital (HC), organisational capital (OC), structural capital (SC) and relational capital (RC). Moreover, the moderating roles of audit industry specialisation (AIS), tenure and auditors’ market concentration are also estimated. Design/methodology/approach This study’s method is descriptive-correlational based on the information disclosed by listed firms on the Tehran Stock Exchange from 2012 to 2018 using 1,316 year-firm. The method used for hypothesis testing is linear regression using panel data. Findings The results show that all the intellectual capital components (ICCs), including HC, SC, OC and RC, negatively impact audit fees (AFS). Further analyses also show that the AIS moderates the relationship between ICCs and AFS. Originality/value This paper is one of the pioneer studies assessing the auditors’ response to the riskless environments driven by existing IC.

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