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Industry specialist auditors, outsider directors, and financial analysts

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  • Sun, Jerry
  • Liu, Guoping

Abstract

This study investigates the relationships among industry specialist auditors, outside directors, and financial analysts. Specifically, we examine the effect of analyst coverage on the association between auditor industry specialization and outside directorship. We find that outside directors are less likely to hire industry specialist auditors for firms with high analyst coverage than for firms with low analyst coverage. Our findings suggest that analyst coverage moderates outside directors' demand for industry specialist auditors, that is, financial analysts may compete with industry specialist auditors to some extent in monitoring financial reporting process.

Suggested Citation

  • Sun, Jerry & Liu, Guoping, 2011. "Industry specialist auditors, outsider directors, and financial analysts," Journal of Accounting and Public Policy, Elsevier, vol. 30(4), pages 367-382, July.
  • Handle: RePEc:eee:jappol:v:30:y:2011:i:4:p:367-382
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    1. repec:eee:riibaf:v:42:y:2017:i:c:p:616-629 is not listed on IDEAS
    2. Sun, Jerry & Liu, Guoping, 2016. "Does analyst coverage constrain real earnings management?," The Quarterly Review of Economics and Finance, Elsevier, vol. 59(C), pages 131-140.

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