Wang, Ying-Chieh; Huang, Hua Wei; Chiou, Jeng-Ren; … - In: Asian Review of Accounting 25 (2017) 3, pp. 322-334
specialization and COD at the individual auditor level in an Asian context. Design/methodology/approach The authors use the interest … evidence on the effects of industry expertise at the individual auditor level may have policy implications for regulators and …