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 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 …

Purpose The purpose of this paper is to empirically examine the relation between two
dimensions of auditor quality, namely, auditor industry specialization and auditor reputation …

We analyze a sample of 330 firms making unaudited disclosures required by Section 302
and 383 firms making audited disclosures required by Section 404 of the Sarbanes‐Oxley …

Porter's (1985) analysis of competitive strategy is used to explain industry specialization by
Big 6 accounting firms. In Porter's framework, industry specialization can be viewed as a …

Numerous capital market studies have investigated the stock market's reaction to firms
switching to and from brand name auditors (Big 8/6/5/4 auditors). However, audit firm brand …

This paper investigates brand name, industry specialization, and leadership audit pricing in
the wake of the mergers that created the Big 6 and the Big 5 accounting firms. For samples …

The purpose of this review is to synthesise the existing research literature regarding the
underlying structure and competitiveness of the Australian audit market. We consider the …

This study addresses the role of audit committees and auditors in the reporting of internal
control deficiencies after the passage of the Sarbanes‐Oxley Act (SOX). We find that a …

A significant concern in behavioral research in accounting has been the effect of experience
on judgment and decision-making. As widely recognized, there are, however, several …