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Who are Industry Specialist Auditors?

  • Like Jiang

    (ESSEC Business School - ESSEC Business School)

  • Anne Jeny-Cazavan


    (ESSEC Business School - ESSEC Business School)

  • Sophie Audousset-coulier

    (Department of accounting - Concordia University)

L'objectif de cette recherche est d'analyser les effets de l'utilisation de définitions et de mesures multiples du concept de spécialisation sectorielle des auditeurs dans la recherche empirique en audit. Les auditeurs spécialistes d'un secteur industriel sont supposés produire un audit de meilleure qualité ce qui a entraîné le développement de mesures de la spécialisation sectorielle. Notre analyse démontre que l'utilisation de différentes définitions et mesures conduit à des classements non homogènes. Ainsi, selon la méthode utilisée, un même cabinet d'audit pourra être qualifié de " spécialiste " ou non d'un secteur industriel donné. Nous montrons également que l'absence de cohérence de ces définitions et mesures remet en question la significativité et la magnitude des résultats obtenus lorsqu'une mesure de spécialisation sectorielle des auditeurs est utilisée comme déterminant des honoraires d'audit, par exemple. Ce résultat a des implications méthodologiques pour les recherches empiriques en audit qui utilisent des mesures de spécialisation sectorielle des auditeurs.

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Paper provided by HAL in its series Post-Print with number hal-00691057.

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Date of creation: 2012
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Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
Handle: RePEc:hal:journl:hal-00691057
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  1. Seetharaman, Ananth & Gul, Ferdinand A. & Lynn, Stephen G., 2002. "Litigation risk and audit fees: evidence from UK firms cross-listed on US markets," Journal of Accounting and Economics, Elsevier, vol. 33(1), pages 91-115, February.
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