Auditor Industry Specialization and Revenue Manipulation
While the effect of auditor industry specialization is well documented in prior literature, it is unclear under what conditions or for which type of firms an auditor's industry expertise matters. I hypothesize that industry specialist auditors will provide higher quality audits in settings wher...
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Language: | en_US |
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The University of Arizona.
2015
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Online Access: | http://hdl.handle.net/10150/577330 |