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The Association between Client-Specific Investment Opportunities and Audit Fees of Industry Specialists
Cahan, Steven F. - 2014
Audit clients' investment opportunity sets (IOS) include firm-specific opportunities that are unique to the client, as well as opportunities generalizable to the client's industry and opportunities even more generically available to all firms. Prior research does not examine the variation in...
Persistent link: https://www.econbiz.de/10013063040
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Auditor specialization, auditor dominance, and audit fees : the role of investment opportunities
Cahan, Steven F.; Godfrey, Jayne M.; Hamilton, Jane; … - In: The accounting review : a publication of the American … 83 (2008) 6, pp. 1393-1423
Persistent link: https://www.econbiz.de/10003802017
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The association between client-specific investment opportunities and audit fees of industry specialists and non-specialists
Cahan, Steven F.; Godfrey, Jayne M.; Hamilton, Jane; … - In: International journal of auditing : IJA 19 (2015) 2, pp. 57-71
Persistent link: https://www.econbiz.de/10011403659