..., under the Senior Editorship of Steve Lin. 12 06 2022 09 10 2024 16 10 2024 2024 mandatory audit firm rotation firm value cost of debt JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH Vol. XX, No. XX MONTH YEAR pp. 1 22 American Accounting Association DOI: 10.2308/JIAR...

...Kanyarat (Lek) Sanoran ABSTRACT Previous research reports a lower cost of debt when auditors are industry specialists at the national- and city-levels and at the firm- and office-levels. This study examines whether the cost of debt decreases with auditor industry specialization at the engagement...

... statements under International Financial Reporting Standards (IFRS). Distinct from prior research focusing on the equity market, we investigate the impact of eliminating the 20-F reconciliation on the cost of debt in the U.S. listed foreign bond market. Employing a difference-in-differences approach, we...

...Abbie Daly; Hollis A. Skaife ABSTRACT Firms engaged in agriculture generate revenue from biological assets that manifest in the cultivation of bearer fruits and nuts, the tilling of crops, and the production of livestock and forestry. We investigate whether firms' cost of debt is associated...

... to the cost of debt of our sample firms. Our large-sample empirical evidence confirms our expectations. While the cross-sectional nature of our setting limits our potential to address endogeneity concerns and, thus, caution is required when interpreting our findings in a causal way, they are consistent...