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Title: Auditor industry specialisation in the Singapore context
Authors: Ashadevi Chinnaraja, Tong Shu Hui, Yong Ming Hua
Keywords: DRNTU::Business::Auditing::Auditors
Issue Date: 1997
Abstract: Our study primarily explores, in some detail, the issue of whether there exists an industry specialist premium in Singapore. This premium could be a return on the Big Six audit firms' investments in industry specialisation. As there is no study to date on this issue, our study potentially offers new insights into the Singapore audit services market. Industry specialist premium, taken as a surrogate for quality and product differentiation, are observed in association with a relatively comprehensive set of auditor/client characteristics. This study found no statistically significant evidence of the Big Six audit firms, which are industry specialists, charging more for their services. The findings indicate that industry expertise is not a dimension of the demand for higher quality Big Six audits and a basis for within Big Six product differentiation. Some factors are suggested as possible explanations for this result.
Description: 100 p.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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