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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Muhammad Shahin Miah
Department of International Business, University of Dhaka, Dhaka-1000, Bangladesh
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Audit Fee Premium for Industry Specialization: A Developed Country Perspective Muhammad Shahin Miah
Journal of Accounting, Business and Management (JABM) Vol 26 No 2 (2019): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.833 KB) | DOI: 10.31966/jabminternational.v26i2.409

Abstract

This paper examines the effects of industry specialization (city-level, nationallevel, and joint-level) on audit pricing in the Australia. By using Australian Stock Exchange (ASX) listed companies, this study documents that auditors who are industry specialists at both city-and national-level charge significantly higher audit fees compare to those auditors who are specialists either only at city-level or only at national-level industry specialist. However, in further analysis, this study documents that firms who are city-level industry specialists they charge relatively higher audit fees than nationallevel industry specialists, which is consistent with prior research on audit fee premiums studies concentrated in Australia. The greater audit fees charged by city-level industry specialists auditors are possibly attributed to recent changes in accounting regulations environment in Australia (e.g., mandatory adoption of IFRS). Such a significant shift in financial reporting environment due of IFRS adoption can affect audit expertise which may be reflected in this study. This study findings are robust in a set of alternative tests following prior research.
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