Fernando, Guy D.; Abdel-Meguid, Ahmed M.; Elder, Randal J. - In: Review of Accounting and Finance 9 (2010) November, pp. 363-363
Purpose – The purpose of this paper is to investigate the impact of certain audit quality attributes, namely auditor size, auditor industry specialization and auditor tenure on a client firm's cost of equity capital. Design/methodology/approach – The paper uses empirical data to construct a...
