000 | 01904nab a2200217 a 4500 | ||
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999 |
_c199705 _d199705 |
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003 | OSt | ||
005 | 20200226102059.0 | ||
008 | 200204s2015 xxu|||||r|||| 00| 0 eng d | ||
040 |
_aCO-BoUGC _cCO-BoUGC |
||
100 | 1 |
_aBills, Kenneth L. _9176429 |
|
245 | 1 | 0 |
_aAuditor industry specialization and evidence of cost efficiencies in homogenous industries _cKenneth L. Bills, Debra C. Jetter & Sarah E. Stein |
300 | _aPáginas 1721 a la 1754 | ||
520 | 3 | _aThis study examines the audit pricing effects when auditors specialize in industries conducive to transferable audit processes. Our results indicate that industry specialists charge incrementally lower fees in industries with homogenous operations, and particularly in industries with both homogenous operations and complex accounting practices. Moreover, we discover that audit quality is no lower for clients audited by these specialists offering fee discounts, consistent with a conclusion that the reduction in fees indicates cost efficiencies rather than lower-quality audits. Further analysis indicates that the shared economies of scale only occur in a subsample of client firms with relatively high bargaining power. When considered in conjunction with prior research using a survivorship approach, our study provides evidence that certain industries lend themselves to specialization because auditors generate cost-based competitive advantages without compromising service quality. | |
650 | 1 | 4 |
_991036 _aContabilidad _vPublicaciones seriadas |
650 | 2 | 4 |
_9176282 _aAuditores _xHonorarios _vPublicaciones seriadas |
650 | 2 | 4 |
_aAuditorías _vPublicaciones seriadas _9178803 |
700 | 1 |
_aJeter, Debra C. _9178804 |
|
700 | 1 |
_aStein, Sarah E. _9178805 |
|
773 | 0 |
_082265 _9369792 _aThe accounting review 2015 V.90 No. 5 (Sep) _o0000002029959 _x0001-4826 (papel) _h34 páginas _nIncluye tablas y referencias bibliográficas |
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942 |
_2ddc _cART |