How does audit committee moderate the relationship between audit firm size, industry specialization, and the cost of equity capital? A comparison of the Ohlson and Capital Asset Pricing Model

How does audit committee moderate the relationship between audit firm size, industry specialization, and the cost of equity capital? A comparison of the Ohlson and Capital Asset Pricing Model

The purpose of this study is to examine the moderation effect of the audit committee on the linkages between audit firm size, industry specialization, and the cost of equity capital with firm size and financial leverage as a control variable. This study is one of few that compared the accuracy of Oh...

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Bibliographic Details
Main Authors: Emayanti Christina Hutabarat, Taufiq Arifin, Afsheen Abrar
Format: Article
Language:English
Published: Universitas Islam Malang 2022-03-01
Series:Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Subjects:
audit committee
audit firm size
auditor industry specialization
cost of equity capital
ohlson
capital asset pricing model
Online Access:http://riset.unisma.ac.id/index.php/jema/article/view/17985

Internet

http://riset.unisma.ac.id/index.php/jema/article/view/17985

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