This paper examines the effects of industry specialization (city-level, national-level, and joint-level) on audit pricing in Australia. Prior studies (e.g., Ferguson et al. 2003) have found that only joint specialist auditors (city- and national-level) enjoy audit fee premiums. However, the...

This paper provides evidence that firms with female chief executive officer (FCEO) enjoy a lower interest cost of issuing debt. Results of this paper suggest that gender diversity in top-level management has a significant impact on cost of raising capital from external sources. I also...

Purpose-This study investigates the association between IFRS effort due to higher levels of material adjustments and audit fees. In addition, this paper tests whether these associations differ between industry specialist auditors and non-specialist auditors. Design/Methodology/Approach- We...