الفهرس يوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The purpose of this thesis is to investigate the effect of industry specialization on the audit quality. The study compared the performance of industry specialist auditors and non-specialists in Egyptian audit firm to measure the effect of industry specialization on audit quality. Auditors of clients in specific industry are required to gain relatively more industry-based experience than auditors of clients in different industries. This experience is gained through extended exposure to clients in the same industry. This difference was hypothesized to result in significant performance gains when comparing industry specialist auditors with non- specialists. The research posits that industry specialization constrains earnings management. In addition, it hypothesized a positive relationship between industry specialization and financial reporting quality. Also, audit quality is positively related to the extent of industry-based experience of auditors. The last hypothesis is that industry specialist auditors are able to better understand and apply proposed auditing standards than non-specialists do