Do industry specialist auditors enhance accounting quality in the EU? Evidence from the pre-IFRS and mandatory post-IFRS periods

Dennis M. Lopez, Michael A. Schuldt, Jose G. Vega

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)398-431
Number of pages34
JournalAsian Review of Accounting
Volume30
Issue number4
DOIs
StatePublished - Oct 20 2022

ASJC Scopus Subject Areas

  • Accounting
  • Finance

Keywords

  • Accounting quality
  • Audit quality
  • Discretionary accruals
  • European union
  • IFRS
  • Mandatory adoption

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