Scott, Winifred D.; Gist, Willie E. - In: Managerial Auditing Journal 28 (2013), pp. 708-734
Purpose – The purpose of this study is to explore the effect of industry specialization on the absorption and competitive pricing (or lack thereof) of audits of large Andersen clients (S&P 1500 companies) who switched to the remaining Big 4 international accounting firms in 2002 due to the...