This paper examines IPO assurance fees to assess the use of industry specialization as a differentiation strategy by audit firms. Theory suggests that as an aud

We examine the relation between audit firm industry specialization and client disclosure quality. Our motivation for conducting this research arises from the cl

The effect of the economic financial crisis worldwide has increased the need for auditors to provide a high quality services to their clients. An important elem

Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys