haku: @author Beelde, I. de / yhteensä: 2
viite: 2 / 2
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| Tekijä: | Beelde, I. de |
| Otsikko: | An exploratory investigation of industry specialization of large audit firms |
| Lehti: | International Journal of Accounting
1997 : VOL. 32:3, p. 337-355 |
| Asiasana: | AUDITING MARKETS COMPANIES INDUSTRIAL CONCENTRATION SPECIALIZATION |
| Kieli: | eng |
| Tiivistelmä: | This study focuses on industry specialization but includes overall concentration as well.Significant overrepresentation of an audit firm in an industry might mean that the firm has developed an audit approach specifically adapted to the industry and gives the audit firm a competitive advantage. The results are that concentration is variable over countries and industries and presence of Big Six audit firms in specific industries is not consistent over countries. Differences seem to exist between audit firms with respect to their specialistic and generalist nature. |
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