Aguir, Wael; Liu, Linxiao; Nwaeze, Emeka - In: Asian Review of Accounting 27 (2019) 3, pp. 444-463
Purpose: The purpose of this paper is to examine the relationship between the intensity of accruals and auditor industry specialization. It investigates whether a client firm’s accruals intensity is a factor associated with the firm being audited by an industry specialist auditor....