Almutairi, Ali R.; Dunn, Kimberly A.; Skantz, Terrance - In: Managerial Auditing Journal 24 (2009) August, pp. 600-623
-section. Findings – The findings suggest that the market's perception of disclosure quality is higher and private information search … opportunities are fewer for companies engaging industry specialist auditors. In addition, the paper finds that information asymmetry …-related characteristics are a subset of concurrent choices made by the company that impacts disclosure quality. Practical implications …