Abstract in English

References used

Romanus, Robin N., Maher, John J., and Fleming, Damon M.," Auditor Industry Specialization, Auditor Changes and Accounting Restatements", Accounting Horizons, Vol. 22, Iss. 4, 2008, p.390
Gramling, Audrey A. and Stone, Dan N.,"Audit Firm Industry Expertise: A Review and Synthesis of the Archival Literature", Journal of Accounting Literature, Vol. 20, 2001, pp. 1-29
Vincent E. Owhoso, William F. Messier, and John G. Lynch, " Error Detection by Industry Specialized Teams During Sequential Audit Review" Journal of Accounting Research, . Vol. 40, Iss. 3, 2002, pp. 883-900

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