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- aggregation classification "A2".
- aggregation creator person.
- aggregation creator person.
- aggregation date "2011".
- aggregation format "application/pdf".
- aggregation hasFormat 1934107.bibtex.
- aggregation hasFormat 1934107.csv.
- aggregation hasFormat 1934107.dc.
- aggregation hasFormat 1934107.didl.
- aggregation hasFormat 1934107.doc.
- aggregation hasFormat 1934107.json.
- aggregation hasFormat 1934107.mets.
- aggregation hasFormat 1934107.mods.
- aggregation hasFormat 1934107.rdf.
- aggregation hasFormat 1934107.ris.
- aggregation hasFormat 1934107.txt.
- aggregation hasFormat 1934107.xls.
- aggregation hasFormat 1934107.yaml.
- aggregation isPartOf urn:issn:1090-6738.
- aggregation language "eng".
- aggregation rights "I have transferred the copyright for this publication to the publisher".
- aggregation subject "Business and Economics".
- aggregation title "International consistency of auditor specialization".
- aggregation abstract "The objective of this paper is to investigate whether auditor industry specialization is consistent across countries. If the specialized knowledge of auditors can be transferred from one country to another, we can expect that international audit firms show consistent patterns of industry specialization across countries. The literature uses two constructs to measure specialization: the market share of an auditor in a specific market, and a portfolio approach focusing on the major industries in the portfolio of clients of the auditor. Using both approaches on data relating to 28,352 European companies, we find that some European industries, and more specifically the chemical and the business services industries, show a high degree of consistency with respect to the market shares of the international audit firms. We also find evidence of specialization of individual audit firms in specific industry segments.".
- aggregation authorList BK923510.
- aggregation endPage "287".
- aggregation issue "3".
- aggregation startPage "275".
- aggregation volume "15".
- aggregation aggregates 1934644.
- aggregation isDescribedBy 1934107.
- aggregation similarTo j.1099-1123.2011.00434.x.
- aggregation similarTo LU-1934107.