Abstract:Previous studies point out the existence of a relationship between auditor’s specialization and audit quality. Beginning with this idea, the more important the auditing activity is over the audit firm’s business and the greater specialization in such activity, the more conservative the signing auditor will be in the issuance of the audit report. Using the quantitative materiality as audit quality proxy, we examine the effect of consultancy services’ fees and the signing audit partners’ relevance on materiality… Show more
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