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Keywords: industry specialization
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Journal Articles
Journal of International Accounting Research (2022) 21 (3): 127–146.
Published: 01 September 2022
...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...