The archival research that investigates audit firm industry expertise is reviewed, synthesized,
and evaluated. Understanding the relations among audit firm industry expertise, other firm …

The importance of information technology (IT) auditing has grown with increased reliance on
IT for business operations and new regulations regarding the assurance of IT for these …

Purpose The purpose of this paper is to examine and analyze the factors that affect an
auditor's efficiency in completing the audit process proxied by audit report lag. The factors …

We apply the system GMM regression estimation approach to a matched sample of French
firms listed on Euronext Paris during the period 2001–2010 in order to investigate the …

This paper provides a meta‐analysis of the determinants of audit report lag, defined as the
period between a company's fiscal year end and the audit report date. We group the meta …

Projects seeking to define, measure, and evaluate audit quality are on the agendas of
auditing standards setters as well as audit firms. The Public Company Accounting Oversight …

Larger offices of Big 4 auditors are predicted to have higher quality audits for SEC
registrants due to greater in‐house experience in administering such audits. We test this …

The development of both brand name reputation and industry specialization by Big 8
auditors is argued to be costly and therefore to increase audit fees. For a sample of 1484 …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

This study examines the role of auditor industry expertise in the pricing of Big 5 audits in
Australia. We test if the audit market prices an auditor's firm‐wide industry expertise, or …