VERLEYEN, I.; BEELDE, I. DE - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2009
Industry specialization can be seen as a differentiation strategy of the auditor. Previous research demonstrates the advantages of such a strategy (e.g., DeFond et al., 2000; Balsam et al., 2003; Dunn and Mayhew, 2004). The literature uses two constructs to measure specialization, the market share of an...