نویسندگان
1 دانشیار دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهرا گروه حسابداری
2 عضو هیئت علمی دانشگاه یزد و دانشجوی دکترای حسابداری دانشگاه الزهرا
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Audit firms vary with respect to the quality of services they provide to their clients. One differentiation strategy is related to providing services to clients that are based on in-depth industry knowledge. Industry specialization helps audit firms increase the demand for audit and non-audit services, improves audit efficiency through economies of scale, creates barriers to entry by requiring new entrants to invest significant resources in relevant industries, and affects client-relevant audit outcomes like audit fees and financial reporting quality. This review attempts to evaluate critically the archival research on the effect of audit firm industry specialization on client-relevant audit outcomes. Some suggestions for future research are offered.
کلیدواژهها [English]
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