...Kanyarat (Lek) Sanoran Purpose This study aims to examine whether audit partner public-client specialization and busyness impact the cost of debt. Design/methodology/approach This paper uses data from companies in Thailand for the 1998–2016 period. To measure the cost of debt, this study uses...

...Nurlan Orazalin; Rassul Akhmetzhanov Purpose This study aims to examine the effects of earnings management and audit quality on cost of debt of listed companies in Kazakhstan. The study also investigates the effects of audit quality on earnings management and whether the relationship between...

...Jost Hendrik Kovermann Purpose The purpose of this paper is to investigate whether tax avoidance has a positive or negative effect on firms’ cost of debt. It further investigates whether the implications for the cost of debt are different for tax avoidance and tax risk. Design/methodology...

...Hafiza Aishah Hashim; Muneer Amrah Purpose – The purpose of this study is to determine whether there is any difference in the association among the board of directors, audit committee effectiveness and the cost of debt between the family- and non-family-owned companies in the Sultanate of Oman...

...Monika Causholli; W. Robert Knechel Purpose The purpose of this paper is to examine the circumstances under which high quality audits reduce a firm's cost of debt. The paper extends previous research by Pittman and Fortin by considering how auditor quality relates to the capital cycle and industry...