Purpose This paper aims to examine the impact of Shari’ah supervisory boards (SSBs) on the performance of Islamic banks (IBs). It also tests whether SSBs’ attributes affect the performance of IBs. Based on a sample of 1,803 Islamic bank-year observations from 82 banks in 15 countries over...

This paper examines the association between the employment of industry specialist auditors, and the degree of information asymmetry and the cost of debt of a client company. Unlike auditors without industry expertise, auditors with industry expertise can better improve the credibility of...

Purpose – The purpose of this paper is to examine the relation between a company's bid-ask spread, a proxy for information asymmetry, and auditor tenure and specialization. Design/methodology/approach – The tests use clustered regression for a sample of 31,689 company-years from 1992 to 2001...

Purpose – The purpose of this paper is to examine the impact of institutional holdings and corporate debts on audit quality, proxied by auditor industry specialization. Design/methodology/approach – The tests use regression analysis for a sample of 396 company-years from 2003 to 2008 and...