Auditor Resignations and Auditor Industry Specialization

SYNOPSIS: The increase of Big 4 auditor resignations in the newly regulated auditing environment creates a rich setting to examine the supply-side effects of auditor industry specialization. The authors estimate logistic regressions to examine whether audit firms consider industry specialization at...

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Veröffentlicht in:	Accounting horizons 2008-09, Vol.22 (3), p.279-295
Hauptverfasser:	Cenker, William J, Nagy, Albert L
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountants Accounting firms Audit committees Audit quality Audit risk Auditing Auditor changes Auditors Big Four accounting firms Customer service Enterprises Experts Job loss Litigation Management decisions Portfolio management Regulation Resignations Risk factors Specialization Studies Workloads
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