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Auditor specialization, accounting information quality and investment efficiency

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  • Elaoud, Assawer
  • Jarboui, Anis

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.

Suggested Citation

  • Elaoud, Assawer & Jarboui, Anis, 2017. "Auditor specialization, accounting information quality and investment efficiency," Research in International Business and Finance, Elsevier, vol. 42(C), pages 616-629.
    • Handle: RePEc:eee:riibaf:v:42:y:2017:i:c:p:616-629
    DOI: 10.1016/j.ribaf.2017.07.006
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    6. Mihai Carp & Leontina Păvăloaia & Constantin Toma & Iuliana Eugenia Georgescu & Mihai-Bogdan Afrăsinei, 2020. "Companies’ Sustainable Growth, Accounting Quality, and Investments Performances. The Case of the Romanian Capital Market," Sustainability, MDPI, vol. 12(22), pages 1-16, November.
    7. Hou, Fei & Li, Meina & Xu, Yang & Zhou, Song, 2023. "Signing auditors’ cultural background and client investment efficiency," Finance Research Letters, Elsevier, vol. 51(C).
    8. Sultan Sikandar Mirza & Muhammad Ansar Majeed & Tanveer Ahsan, 2020. "Board gender diversity, competitive pressure and investment efficiency in Chinese private firms," Post-Print hal-02956320, HAL.
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