Auditor brand name reputation and industry specialisations

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dc.contributor.author Craswell, Allan en_US
dc.contributor.author Francis, Jere en_US
dc.contributor.author Taylor, Stephen en_US
dc.contributor.editor en_US
dc.date.accessioned 2011-02-07T06:26:52Z
dc.date.available 2011-02-07T06:26:52Z
dc.date.issued 1995 en_US
dc.identifier 2007003451 en_US
dc.identifier.citation Craswell Allan, Francis Jere, and Taylor Stephen 1995, 'Auditor brand name reputation and industry specialisations', Elsevier Inc, vol. 20, no. 3, pp. 297-322. en_US
dc.identifier.issn 0165-4101 en_US
dc.identifier.other C1UNSUBMIT en_US
dc.identifier.uri http://hdl.handle.net/10453/14013
dc.description.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 we estimate audit fee premia for Big 8 auditors. On average, industry specialist Big 8 auditors earn a 34% premium over nonspecialist 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. en_US
dc.language en_US
dc.publisher Elsevier Inc en_US
dc.relation.isbasedon http://dx.doi.org/10.1016/0165-4101(95)00403-3 en_US
dc.title Auditor brand name reputation and industry specialisations en_US
dc.parent Journal of Accounting & Economics en_US
dc.journal.volume 20 en_US
dc.journal.number 3 en_US
dc.publocation New York, USA en_US
dc.identifier.startpage 297 en_US
dc.identifier.endpage 322 en_US
dc.cauo.name BUS.School of Accounting en_US
dc.conference Verified OK en_US
dc.for 150103 en_US
dc.personcode X000066 en_US
dc.personcode 121383 en_US
dc.personcode 104690 en_US
dc.percentage 50 en_US
dc.classification.name Financial Accounting en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords Auditor reputation; Industry specialization; Auditor choice en_US
dc.staffid 104690 en_US


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