店铺推荐
The Economic Value Added by Specialist Auditors- Hypothesis, Sample and Data, Results
作者: Almutairi, Ali R.
出版社: VDM Verlag Dr. Mueller E.K. (2007年03月08日)
页数: 156页
语种: 英语
ISBN: 9783836426770
条形码: 9783836426770
商品重量: 260.00g
商品尺寸: 24.41cm * 16.99cm * 0.84cm
编辑推荐
Prior literature has conjectured that auditor industry specialization is an important dimension of audit quality. This book addresses the economic benefits that companies may achieve by employing auditors with industry expertise. It examines the link between the employment of industry specialist auditors, and the degree of information asymmetry and the cost of debt of a client company. More specifically, the analysis should answer the following questions: Is there a relation between the employment of an industry specialist auditor and the level of information asymmetry of client companies? Is there a relation between the employment of an industry specialist auditor and the cost of debt of client companies? Is the economic impact of the employment of an industry specialist auditor on the cost of debt larger for financially troubled client companies? The book is directed towards researchers in business, regulators, auditors, credit agencies, and investors.
