12 Grafton Road
Auckland, 1010
New Zealand
University of Auckland
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CEO change; Earnings management; Impression management; Big bath
Intangible Assets, IFRS, Value relevance
auditor specialization, investment opportunities, industry specialization, audit risk, auditor concentration
Accounting information, IFRS, Value relevance
IFRS, Analysts Forecasts, Intangible Assets
Auditors, Specialization, Auditor Choice, Research and Development
Industry specialization, audit fees, specialist premiums, investment opportunities, auditor expertise, industry-specific knowledge, client-specific knowledge, opportunity set, pricing of audit services, auditor market share
operational risk, segment reporting, earnings predictions, sustainability reports, water accounting
Accounting Information, IFRS, Value Reference
Auditor specialization, auditor dominance, audit fees, investment opportunities, auditor concentration