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| Author: | Craswell, A. Francis, J. Taylor, S. |
| Title: | Auditor brand name reputations and industry specializations |
| Journal: | Journal of Accounting & Economics
1995 : DEC, VOL. 20:3, p. 297-322 |
| Index terms: | AUDITORS INDUSTRIES SPECIALIZATION |
| Language: | eng |
| 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 the authors estimate audit fee premia for Big 8 auditors. On average, industry specialist big 8 auditors earn a 34% premium over non-specialist 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. |
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