Auditor brand name reputations and industry specializations

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dc.contributor.author Craswell, AT
dc.contributor.author Francis, JR
dc.contributor.author Taylor, SL
dc.date.accessioned 2011-02-07T06:26:52Z
dc.date.issued 1995
dc.identifier.citation Journal of Accounting and Economics, 1995, 20 (3), pp. 297 - 322
dc.identifier.issn 0165-4101
dc.identifier.other C1UNSUBMIT en_US
dc.identifier.uri http://hdl.handle.net/10453/14013
dc.description.abstract The development of both brand name reputation and industry specialization by Big 8 auditors is argued to be costly and therefore to increase audit fees. For a sample of 1484 Australian publicly listed companies we estimate audit fee premia for Big 8 auditors. On average, industry specialist Big 8 auditors earn a 34% premium over nonspecialist Big 8 auditors, and the Big 8 brand name premium over non-Big 8 auditors averages around 30%. These results support that industry expertise is a dimension of the demand for higher quality Big 8 audits and a basis for within Big 8 product differentiation. © 1995.
dc.language eng
dc.relation.isbasedon 10.1016/0165-4101(95)00403-3
dc.title Auditor brand name reputations and industry specializations
dc.type Journal Article
dc.description.version Published
dc.parent Journal of Accounting and Economics
dc.journal.volume 3
dc.journal.volume 20
dc.journal.number 3 en_US
dc.publocation New York, USA en_US
dc.identifier.startpage 297 en_US
dc.identifier.endpage 322 en_US
dc.cauo.name BUS.School of Accounting en_US
dc.conference Verified OK en_US
dc.for 150103 Financial Accounting
dc.for 1501 Accounting, Auditing and Accountability
dc.personcode 121383
dc.personcode 104690
dc.percentage 50 en_US
dc.classification.name Financial Accounting en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords Auditor choice
dc.description.keywords Auditor reputation
dc.description.keywords Industry specialization
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Business
pubs.organisational-group /University of Technology Sydney/Faculty of Business/School of Accounting
pubs.organisational-group /University of Technology Sydney/Strength - Corporate Governance
utslib.copyright.status Closed Access
utslib.copyright.date 2015-04-15 12:17:09.805752+10
pubs.consider-herdc false
utslib.collection.history Closed (ID: 3)
utslib.collection.history School of Accounting (ID: 328)


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