Causholli, Monika; Knechel, W. Robert - In: Managerial Auditing Journal 27 (2012) 6, pp. 550-572
Purpose – The purpose of this paper is to examine the circumstances under which high quality audits reduce a firm's cost of debt. The paper extends previous research by Pittman and Fortin by considering how auditor quality relates to the capital cycle and industry of the firm....
