Causholli, Monika; Knechel, W. Robert - In: Managerial Auditing Journal 27 (2012) 6, pp. 550-572
's cost of debt. The paper extends previous research by Pittman and Fortin by considering how auditor quality relates to the … literature, it is found that firms that are young at the time of an IPO pay higher interest rates and auditor quality plays a … effect of auditor quality is larger for firms in the high tech industry sector. Further, the relationship between auditor …