Habib, Ahsan; Bhuiyan, Md. Borhan Uddin; Wu, Julia Y.H. - In: Managerial Auditing Journal 36 (2021) 5, pp. 665-698
Purpose: This paper aims to investigate whether audit committee ownership (consisting of both equity holdings and option holdings) is associated with the cost of equity capital. Design/methodology/approach: This paper uses regression analysis to examine the association between audit committee...