Zhang, Yinghong; Sun, Fang; Xian, Chunwei - In: Managerial Auditing Journal 32 (2017) 3, pp. 295-324
Purpose This paper aims to examine whether firms retaining industry-specialist auditors receive better price and non-price terms for bank loans. Design/methodology/approach Based on a sample of companies retaining big N auditors during the 2000-2010 period, this paper constructed six proxies for...