Almutairi, Ali R. - In: Journal of Economic and Administrative Sciences 29 (2013) 2, pp. 134-134
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...
