SA Mansi, WF Maxwell, DP Miller - Journal of Accounting …, 2004 - Wiley Online Library

Does auditor quality and tenure matter to investors? Evidence from the bond market.

Mansi, Maxwell, Miller

GSID: Uh2fBjujULQJ

Abstract

We examine the relation between auditor characteristics (quality and tenure) and the cost of debt financing. Consistent with the hypothesis that audit characteristics are important to the …