Fleming, Damon; Hee, Kevin; N. Romanus, Robin - In: Review of Accounting and Finance 13 (2014) 4, pp. 353-370
Purpose – The purpose of this paper is to investigate the association between auditor industry specialization and audit fees surrounding Section 404 implementation. Design/methodology/approach – With a sample of 1,006 industrial firms over the 2003-2005 reporting periods, an ordinary least...