Dutillieux, W.; Willekens, M. - In: Competition and Regulation in Network Industries LIV (2009) 2, pp. 129-147
Recent studies have documented that auditor industry specialization is associated with higher audit fees for public firms in Australia, the U.S. and the U.K. This paper uses a unique dataset that consists of all audit engagements for the year 2004 to examine this issue in Belgium. We document...
