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Keywords: cost of equity
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Journal Articles
Journal Articles
Accounting Horizons (2013) 27 (4): 667–691.
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...