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Three Essays On Auditor Industry Specialization, Ankita Singhvi
Three Essays On Auditor Industry Specialization, Ankita Singhvi
Open Access Theses & Dissertations
This Dissertation consists of three separate but related essays examining auditor changes, auditor industry specialization and audit fee premiums.
The first essay investigates whether audit committee characteristics affect the types of auditor changes from an industry specialist auditor to a non-industry specialist auditor or the reverse. I examine whether selection of an external auditor is affected by audit committee characteristics such as: 1) number of meetings, 2) number of members on the audit committee, 3) proportion of auditing experts and, 4) proportion of financial experts. The findings show that a greater proportion of auditing experts on the audit committee positively …
The Role Of American Culture In The Convergence Process Of International And United States Financial Accounting Principles, Umarbek U. Rabbimov
The Role Of American Culture In The Convergence Process Of International And United States Financial Accounting Principles, Umarbek U. Rabbimov
Senior Honors Theses and Projects
The aim of this study is to analyze the role of American culture in the process of the International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles convergence.