Are All Industry Specialists the Same? An Analysis from the Specialist Gender and Pricing Strategy Perspectives

• Main Authors: Hsiu-Han Chang, 張琇涵
• Other Authors: Yue-Duan Guan
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/56043558876617879271

碩士 === 銘傳大學 === 會計學系碩士班 === 103 === Are all industry specialist auditors the same? Porter (1985), the study suggest that there are two basic competitive strategies—product differentiation and cost minimization. And prior research on audit fees, rarely use this concept. In addition, prior research only examines the relationship between auditors’ gender and audit fees, there is little research investigating whether industry specialist auditors’ gender associates with audit fees. This study aims to investigate whether industry specialist auditors’ gender and their different pricing strategy affect the pricing of audit services. Our research sample focuses on Taiwanese public firms from 2009 to 2013. The empirical results show that there is no relationship between industry specialist auditors’ gender and audit fees. We also find that audit fees are higher when the specialist gains significant market share by auditing a low proportion of clients in that industry, and female specialist who gains significant market share by auditing a low proportion of clients in that industry also has higher audit fees.