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dc.contributor.advisorHabib, Ahsan
dc.contributor.authorBhattacharya, Somdeb
dc.date.accessioned2011-11-16T02:42:52Z
dc.date.available2011-11-16T02:42:52Z
dc.date.copyright2011
dc.date.issued2011-11-16
dc.identifier.urihttp://hdl.handle.net/10292/2561
dc.description.abstractThe purpose of this research is to examine the relationship between auditor industry specialization (as a proxy for audit quality) and Earnings Response Coefficient (ERC) in New Zealand. Previous research in this field has identified a significant positive correlation between industry specialization of auditors and ERC in other countries. The unique market characteristics of New Zealand provide a new setting to test the hypothesis that companies audited by industry specialized Big 4 audit firms have higher ERC than companies audited by non-specialist Big 4 audit firms. This study is carried out with a sample of NZX listed companies for the time period 2000 to 2009. Using an established model (Balsam, Krishnan and Yang, 2003), the study finds that industry specialization of auditors is not a significant factor which influences ERC in New Zealand. The results show that the established relationship between auditor industry specialization and ERC in other countries does not hold true for the market environment in New Zealand.en_NZ
dc.language.isoenen_NZ
dc.publisherAuckland University of Technology
dc.subjectAuditor Specializationen_NZ
dc.subjectEarnings Response coefficienten_NZ
dc.subjectAuditingen_NZ
dc.subjectERCen_NZ
dc.subjectNew Zealanden_NZ
dc.subjectSpecializationen_NZ
dc.subjectAccountingen_NZ
dc.titleAuditor industry specialization and earnings response coefficient: a New Zealand perspectiveen_NZ
dc.typeThesis
thesis.degree.grantorAuckland University of Technology
thesis.degree.levelMasters Dissertations
thesis.degree.nameMaster of Businessen_NZ
dc.rights.accessrightsOpenAccess
dc.date.updated2011-11-16T02:27:13Z


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