Yeboah, Ebenezer Nana; Yang, Zhou; Arthur, Benedict; … - In: Cogent business & management 10 (2023) 1, pp. 1-15
This study examines whether audit firm industry specialization affects the cost of debt finance of business. We hypothesize that audit firm industry specialization reduces client cost of debt since auditors with industry specialization are more likely to deter and detect questionable accounting...