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Audit Firm Industry Specialization and Client Disclosure Quality
Authors:Kimberly A Dunn  Brian W Mayhew
Institution:(1) School of Accountancy, Florida Atlantic University, 777 Glades Rd., Business East 142, Boca Raton, FL, 33431
Abstract:This paper provides evidence that clients select auditors as part of their overall disclosure strategy. We hypothesize that in addition to higher quality audits, industry-specialist audit firms assist clients in enhancing disclosures. We also posit that the choice of an industry-specialist auditor signals a clientrsquos intention to provide enhanced disclosures. However, we predict that industry-specialist audit firms are less important in regulated industries where enhanced disclosures add little value. Consistent with our hypotheses, we document a positive association between industry-specialist audit firms and analystsrsquo rankings of disclosure quality in unregulated industries, but no relation in regulated industries.
Keywords:auditor industry specialization  disclosure quality  regulated industries
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