Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies
Purpose – This study aims to examine the relationship between auditor industry specialization (IS) and audit fees. Design/methodology/approach – The authors utilize 2,100 firm-year data of Jordanian companies from 2005 to 2018. Two conflicting theoretical approaches of IS were employed: the product...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023-01-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-02-2022-0051/full/pdf |