Skip Nav Destination
Close Modal
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-3 of 3
Keywords: cost of capital
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting
Available to Purchase
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...
Journal Articles
Should Audit Committee Directors Serve on Multiple Audit Committees? Evidence from Cost of Equity Capital
Available to Purchase
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 185–205.
Published: 01 May 2020
... 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 directorships remains conflicted and inconclusive. 6...
Includes: Supplementary data
Journal Articles
Audit Partner Tenure and Cost of Equity Capital
Available to Purchase
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...
