References

Casterella, J.R., J.R. Francis, B.L. Lewis and P.L. Walker, 2004. Auditor industry specialization, client bargaining power, and audit pricing. Auditing J. Practice Theory, 23: 123-140.
Direct Link  |  

Davidson, R.A. and D. Neu, 1993. A note on the association between audit firm size and audit quality. Contemp. Accounting Res., 9: 479-488.
CrossRef  |  Direct Link  |  

Francis, J. R., P.N. Michas and S.E. Seavey, 2013. Does audit market concentration harm the quality of audited earnings?. Evidence from audit markets in 42 countries. Contemp. Accounting Res., 30: 325-355.
CrossRef  |  Direct Link  |  

Geringer, J.M., S. Tallman, and D.M. Olsen, 2000. Product and international diversification among Japanese multinational firms. Strategic Manage. J., 21: 51-80.
Direct Link  |  

Lai, K.W., 2009. Does audit quality matter more for firms with high investment opportunities?. J. Accounting Publ. Policy, 28: 33-50.
CrossRef  |  Direct Link  |  

Mayhew, B.W. and M.S. Wilkins, 2003. Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public. Auditing A. J. Pract. Theory, 22: 33-52.
Direct Link  |  

Palepu, K., 1985. Diversification strategy, profit performance and the entropy measure. Strategic Manage. J., 6: 239-255.
CrossRef  |  Direct Link  |  

Palmrose, Z.V., 1986. Audit fees and auditor size: Further evidence. J. Accounting Res., 24: 97-110.
CrossRef  |  Direct Link  |  

Rumelt, R.P., 1974. Strategy, Structure and Economic Performance. Harvard University Press, Cambridge, Massachusetts.

Vanstraelen, A. 2002. Auditor economic incentives and going-concern opinions in a limited litigious continental European business environment: Empirical evidence from Belgium. Accounting Bus. Res., 32: 171-186.
CrossRef  |  Direct Link  |