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• W2022272852 abstract "In this paper, we examine the relationship between auditing quality and the cost of equity capital by building a model that is consistent with the CAPM. Our model predicts that cost of capital decreasing with auditing quality. The results of our regressions strongly support the above prediction by using a system of three simultaneous equations to furtherly control self-selection bias, there is a negative relationship between auditing quality and the cost of equity capital." @default.
• W2022272852 created "2016-06-24" @default.
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• W2022272852 date "2008-10-01" @default.
• W2022272852 modified "2023-10-05" @default.
• W2022272852 title "Auditing Quality and the Cost of Equity Capital" @default.
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• W2022272852 doi "https://doi.org/10.1109/wicom.2008.2386" @default.
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