Wang, Ying-Chieh; Huang, Hua Wei; Chiou, Jeng-Ren; … - In: Asian Review of Accounting 25 (2017) 3, pp. 322-334
Purpose The purpose of this paper is to examine the association between the cost of debt (COD) and auditor industry expertise using Taiwanese data. Since previous studies (Li et al. , 2010) have only examined the relation between industry specialization and COD at the audit firm level in western...
