Showing 11 - 20 of 25
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...
Persistent link: https://www.econbiz.de/10009431416
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This paper examines the association between bid-ask spread, a market based measure of information asymmetry, and auditor industry specialization and auditor tenure. Our results show that information asymmetry is negatively related to the employment of an industry specialist auditor and...
Persistent link: https://www.econbiz.de/10012767277
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...
Persistent link: https://www.econbiz.de/10009350119
Persistent link: https://www.econbiz.de/10008326443
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...
Persistent link: https://www.econbiz.de/10010717461
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...
Persistent link: https://www.econbiz.de/10014929174
Purpose: The use of nostalgia in the marketing domain has been popular around the world. Nostalgia has been considered a complex yet ambivalent emotion, which has ignited curiosity among marketing researchers and practitioners alike. In response to calls from marketing practitioners and...
Persistent link: https://www.econbiz.de/10012411900
This study aims to uncover the missing link between shared goals and team innovation. Previous literature reflects positive direct effects of shared goals on team innovative performance. This research serves as supplement to past studies. Minority dissent, teamwork behavior and team potency are...
Persistent link: https://www.econbiz.de/10011428236
This paper examines the Firm-Level internal and external control governance mechanisms during the financial market crisis of 2007-08. This study employs two different methods by dividing a portfolio of 136 firms into two samples to examine the effects of both the internal and external control...
Persistent link: https://www.econbiz.de/10013106247