Does the market value auditors' industry specializations? : evidence from the contagion effects of restatements
Year of publication: |
2019
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Authors: | Ji, Amy E. ; Kumar, Krishna R. ; Pei, Hang ; Xue, Yanfeng |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 33.2019, 1, p. 125-152
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Subject: | auditor specialization | market valuation | restatements | contagion effect | Wirtschaftsprüfung | Financial audit | Börsenkurs | Share price | Ansteckungseffekt | Contagion effect | Ankündigungseffekt | Announcement effect | Arbeitsteilung | Division of labour | Marktwert | Market value | Dienstleistungsqualität | Service quality |
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