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Keywords: cost of capitalClose
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 23–51.
Published: 01 May 2023
..., Accounting Area, Milwaukee, WI, USA. Editor’s note: Accepted by Chris E. Hogan. 24 06 2021 20 09 2022 26 09 2022 2023 PCAOB audit quality cost of capital We examine the relation between findings in Public Company Accounting Oversight Board (PCAOB) inspection...
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 185–205.
Published: 01 May 2020
..., it does not impose a limit. 5 However, the extant literature is limited to measures of multiple directorships at the board level. We review this literature followed by the literature on governance and cost of capital. The body of literature on the consequences of board members' multiple...
Includes: Supplementary data
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 183–202.
Published: 01 February 2013
...; if investors or analysts do not consider partner tenure, future research may identify omitted variables that have the same nonlinear relationship with the ex ante cost of capital that we observe for non-Big 4 audit partner tenure. JEL Classifications: M42; M48. Data Availability: The data used...