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| Author: | Hogan, C. Jeter, D. |
| Title: | Industry specialization by auditors |
| Journal: | Auditing
1999 : SPRING, VOL. 18:1, p. 1-17 |
| Index terms: | AUDITORS INDUSTRIES SPECIALIZATION |
| Language: | eng |
| Abstract: | Dramatic changes in recent years in the audit market suggest the timeliness of an investigation of trends in auditor concentration and an extension of prior research. In recent press, large audit firms have claimed that specialization is a goal of increasing importance. Peat Marwick, for example, has restructured among industry lines, claiming to be recruiting professionals for national teams of multidisciplinary experts organized to "focus on the same industry to serve clients optimally". |
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