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Auditor specialization, accounting information quality and investment efficiency

Assawer Elaoud and Anis Jarboui

Research in International Business and Finance, 2017, vol. 42, issue C, 616-629

Abstract: 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)
Date: 2017
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