The Strength of Industry Specialization: Highlighted by the IFRS Adoption in the EU
This study explores the impact that an audit industry specialist has on a firm’s audit quality after the implementation of a large change in financial reporting regulation. One of the main goals of IFRS was to increase the comparability of financial statements. I investigate whether IFRS increased t...
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| Language: | en |
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The University of Arizona.
2013
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| Online Access: | http://hdl.handle.net/10150/297621 |