Prior studies suggest that auditor's industry specialisation are associated with highly earnings quality because the increase of client-specific knowledge. However, the effect of audit tenure on earnings quality is mixed. In this study, we examine whether auditor's industry specialisation affect...

The usefulness of audit report and the effectiveness of a qualified audit opinion in communicating information about the outcome of audit engagement represent an ongoing debate in the auditing profession. Our research contributes to this important debate by providing experimental evidence...