الفهرس | Only 14 pages are availabe for public view |
Abstract This research focuses on the importance of audit firm industry specialization and its effect on the audit quality and earnings quality to enhance the auditor performance and increase the ability to compete. In the aftermath of accounting and audit scandals such as Enron and WorldCom, regulators and audit professionals have been seeking to retrieve the confidence of financial statements’ users. In addition, audit quality has never been more important following the collapse of Enron in 2001 and the resulting turmoil in auditing profession (Moroney and Carey, 2007). Also, many events in auditing environment led to the importance of audit quality such as increasing the legal litigation against auditors. Moreover, the role of auditing in ensuring the quality of corporate earnings has come under considerable scrutiny because of recent earnings restatements (Krishnan, 2003) |