Construct · 1 fields · 1 citations

auditor industry specialization: a standalone construct

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Auditing

an audit firm's concentrated expertise in a particular industry, often rewarded with a fee premium.

In auditing, auditor industry specialization refers to an audit firm's concentrated expertise in a particular industry, often rewarded with a fee premium. This meaning comes from Craswell (1995) in Journal of Accounting and Economics.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone construct industry1 fields · 1 citationsanchor · a standalone construct premium4 fields · 4 citationsjingle · one word, four constructs

References

Craswell, A. T., Francis, J. R., & Taylor, S. L. (1995). Auditor brand name reputations and industry specializations. Journal of Accounting and Economics, 20(3), 297-322. https://doi.org/10.1016/0165-4101(95)00403-3

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