Title

Auditor Regional Industry Specialization: Effect on Audit Pricing and Audit Quality

Identifier

etd-07142014-090422

Degree

Doctor of Philosophy (PhD)

Department

Accounting

Document Type

Dissertation

Abstract

This paper examines the pricing and audit quality of Big 4 industry experts at the regional level. Prior research has found that national and office level industry specialization is positively associated with audit fees and higher audit quality, but regional industry specialization has not yet been examined. Big 4 audit firms geographically organize within unique regions by focusing on hiring, industry-specific training, quality assurance, and advising offices within the region. Within these regions are specific industries which are more dominant than in other regions, which increase the likelihood of regional industry specialization. I find that regional industry specialists, particularly at the joint city-regional level, charge significant audit fee premiums and their clients have lower abnormal accruals. This study contributes to the industry specialization literature by documenting an additional level of industry expertise.

Date

2014

Document Availability at the Time of Submission

Secure the entire work for patent and/or proprietary purposes for a period of one year. Student has submitted appropriate documentation which states: During this period the copyright owner also agrees not to exercise her/his ownership rights, including public use in works, without prior authorization from LSU. At the end of the one year period, either we or LSU may request an automatic extension for one additional year. At the end of the one year secure period (or its extension, if such is requested), the work will be released for access worldwide.

Committee Chair

Cheng, C.S. Agnes

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