Auditor specialization, accounting information quality and investment efficiency
Assawer Elaoud and
Research in International Business and Finance, 2017, vol. 42, issue C, 616-629
This study is examined how the auditor specialization moderates the effect of accounting information quality on investment efficiency, i.e., whether the effect of accounting information quality on investment efficiency is increasing or decreasing with the presence of the specialist auditor.
Keywords: Investment efficiency; Underinvestment; Overinvestment; Auditor specialization; Accounting information quality (AIQ) (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:riibaf:v:42:y:2017:i:c:p:616-629
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