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Auditor industry specialization and concentration : evidence from Kingdom of Bahrain
Joint Authors
Sulayman, Khalid
al-Jaaidi, Yaslam
Bin Abidin, Shamhrir
Source
A Journal Administrative Sciences and Economics
Issue
Vol. 2010, Issue 6 (31 Dec. 2010), pp.345-367, 23 p.
Publisher
جامعة عدن الجمعية العلمية لخريجي و منتسبي كليتي الاقتصاد و العلوم الإدارية
Publication Date
2010-12-31
Country of Publication
Yemen
No. of Pages
23
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study is conducted to investigate the audit practice among Big4 and Non-Big4 audit firms in Kingdom of Bahrain.
This study uses audit firm industry market share measure as a proxy for audit firm’s industry specialization.
Sources of data have been retrieved from annual reports of listed companies in Bahrain Stock Exchange (BSE).
The results show that Big4 audit firms acquire, on average, 73 % of the audit market share in almost all industries and their market share remains the same over the time.
The results also show that audit specialization by industry among audit firms in Bahrain does not exist because Big4 audit firms provide a wide range of audit services to different clients in different industries rather than they offer specialized services to particular industries.
As a result, audit firms in Bahrain perform audit services based on general knowledge gained rather than an industry specific knowledge
American Psychological Association (APA)
Sulayman, Khalid& al-Jaaidi, Yaslam& Bin Abidin, Shamhrir. 2010. Auditor industry specialization and concentration : evidence from Kingdom of Bahrain. A Journal Administrative Sciences and Economics،Vol. 2010, no. 6, pp.345-367.
https://search.emarefa.net/detail/BIM-569361
Modern Language Association (MLA)
Sulayman, Khalid…[et al.]. Auditor industry specialization and concentration : evidence from Kingdom of Bahrain. A Journal Administrative Sciences and Economics No. 6 (Dec. 2010), pp.345-367.
https://search.emarefa.net/detail/BIM-569361
American Medical Association (AMA)
Sulayman, Khalid& al-Jaaidi, Yaslam& Bin Abidin, Shamhrir. Auditor industry specialization and concentration : evidence from Kingdom of Bahrain. A Journal Administrative Sciences and Economics. 2010. Vol. 2010, no. 6, pp.345-367.
https://search.emarefa.net/detail/BIM-569361
Data Type
Journal Articles
Language
English
Notes
Includes appendices : p. 366-367
Record ID
BIM-569361