scholarly journals A Retrospective Look at the Effect of Auditor Specialization and Industry Concentration on the Cost of Audit Services

2013 ◽  
Vol 2 (2) ◽  
Author(s):  
Jeffrey R. Casterella ◽  
Rosemond Desir ◽  
Gretchen Irwin
Keyword(s):  
Industry Concentration ◽  
The Cost ◽  
Auditor Specialization

Homogenous Industries and Auditor Specialization: An Indication of Production Economies

2006 ◽  
Vol 25 (1) ◽  
pp. 49-67 ◽  
Author(s):  
Timothy D. Cairney ◽  
George R. Young
Keyword(s):  
Competitive Advantage ◽  
Industry Concentration ◽  
Positive Relation ◽  
Industry Regulation ◽  
Production Economies ◽  
The Cost ◽  
Auditor Specialization ◽  
Industry Homogeneity

In this study, we examine the association between industry homogeneity and auditor specialization. We find a significant association between our proxies for industry homogeneity (change in industry-member operating expenses) and auditor specialization (auditor concentration and auditor focus) after controlling for extent of industry regulation, litigiousness, growth, client-industry concentration, and the number of industry members. The positive relation between our specialist proxies and industry homogeneity indicates that auditors seek additional firms to audit in industries in which members have similar operations. This suggests that auditor specialization provides a cost-based competitive advantage because the cost of developing expertise is spread over more clients. Thus, in contrast to recent criticisms of auditor concentration, specialization results in more efficient audits.

Industry Concentration and the Cost of Bank Loans

2010 ◽  
Author(s):  
Hoje Jo ◽  
Jay Junghun Lee ◽  
Jong Chool Park
Keyword(s):  
Bank Loans ◽  
Industry Concentration ◽  
The Cost

The IBM-PC in electron microscopy

1996 ◽  
Vol 54 ◽  
pp. 612-613
Author(s):  
James F. Mancuso
Keyword(s):  
Head Start ◽  
Image Acquisition ◽  
Cost Effective ◽  
Financial Applications ◽  
Number Of Factors ◽  
Instrument Control ◽  
The Cost ◽  
Training And Support ◽  
Control Image ◽  
Ibm Pc

IBM PC compatible computers are widely used in microscopy for applications ranging from control to image acquisition and analysis. The choice of IBM-PC based systems over competing computer platforms can be based on technical merit alone or on a number of factors relating to economics, availability of peripherals, management dictum, or simple personal preference.IBM-PC got a strong “head start” by first dominating clerical, document processing and financial applications. The use of these computers spilled into the laboratory where the DOS based IBM-PC replaced mini-computers. Compared to minicomputer, the PC provided a more for cost-effective platform for applications in numerical analysis, engineering and design, instrument control, image acquisition and image processing. In addition, the sitewide use of a common PC platform could reduce the cost of training and support services relative to cases where many different computer platforms were used. This could be especially true for the microscopists who must use computers in both the laboratory and the office.

New Feasible Concepts of Aberration Correction for Realizing High-Resolution Electron Microscopes

1990 ◽  
Vol 48 (1) ◽  
pp. 202-203
Author(s):  
H. Rose
Keyword(s):  
Spherical Aberration ◽  
Wave Length ◽  
Electron Wave ◽  
Optical Lens ◽  
Resolution Electron ◽  
Rotationally Symmetric ◽  
Electron Microscopes ◽  
The Cost ◽  
Imaging Performance ◽  
Acceleration Voltage

The imaging performance of the light optical lens systems has reached such a degree of perfection that nowadays numerical apertures of about 1 can be utilized. Compared to this state of development the objective lenses of electron microscopes are rather poor allowing at most usable apertures somewhat smaller than 10-2 . This severe shortcoming is due to the unavoidable axial chromatic and spherical aberration of rotationally symmetric electron lenses employed so far in all electron microscopes.The resolution of such electron microscopes can only be improved by increasing the accelerating voltage which shortens the electron wave length. Unfortunately, this procedure is rather ineffective because the achievable gain in resolution is only proportional to λ1/4 for a fixed magnetic field strength determined by the magnetic saturation of the pole pieces. Moreover, increasing the acceleration voltage results in deleterious knock-on processes and in extreme difficulties to stabilize the high voltage. Last not least the cost increase exponentially with voltage.

An application: the cost of clinic care by undergraduate dental students and its relationship to clinic fees

1994 ◽  
Vol 58 (11) ◽  
pp. 832-835 ◽  
Author(s):  
ES Solomon ◽  
TK Hasegawa ◽  
JD Shulman ◽  
PO Walker
Keyword(s):  
Dental Students ◽  
The Cost

The effect of heliotherapy on the cost of psoriasis, p. 288

1998 ◽  
Vol 138 (2) ◽  
pp. 205-205
Author(s):  
Snellman ◽  
Maljanen ◽  
Aromaa ◽  
Reunanen ◽  
Jyrkinen‐Pakkasvirta ◽  
...  
Keyword(s):  
The Cost

152: Urinary Incontinence: The Cost Burden for Women

2004 ◽  
Vol 171 (4S) ◽  
pp. 40-40
Author(s):  
Leslee L. Subak ◽  
Stephen K. Van Den Eeden ◽  
Jeanette S. Brown ◽  
Arona I. Ragins ◽  
Eric Vittinghoff ◽  
...  
Keyword(s):  
Urinary Incontinence ◽  
Cost Burden ◽  
The Cost
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