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Journal Articles

Global-Level Auditor Industry Specialization and the Cost of Equity Capital

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Zhi-Yuan Feng, Divesh S. Sharma, Mai Dao, Hua-Wei Huang
Journal: Accounting Horizons
Accounting Horizons (2023) 37 (3): 117–146.
https://doi.org/10.2308/HORIZONS-17-055RRR
Published: 01 September 2023
...Zhi-Yuan Feng; Divesh S. Sharma; Mai Dao; Hua-Wei Huang SYNOPSIS We examine (1) the association between global-level and joint global-, national-, and city-level auditor industry specialization and audit clients’ cost of equity capital and (2) how the national investor protection environment...
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Journal Articles

Auditor Industry Expertise and Cost of Equity

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Jagan Krishnan, Chan Li, Qian Wang
Journal: Accounting Horizons
Accounting Horizons (2013) 27 (4): 667–691.
https://doi.org/10.2308/acch-50513
Published: 01 December 2013
...Jagan Krishnan; Chan Li; Qian Wang SYNOPSIS We examine the association between auditor industry expertise and clients' cost of equity. Prior research suggests that industry experts are associated with higher earnings quality than non-experts. If such improved earnings quality were recognized...
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