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Pais, C. (2014). THE COST OF DEBT, DIMENSION OF THE AUDITOR AND JOINT AUDITORS: THE CASE OF THE LARGEST EUROPEAN COMPANIES. XVI Encuentro AECA (Recuperação económica: confiança e investimento na Europa. 1-15

C. A. Pais,  "THE COST OF DEBT, DIMENSION OF THE AUDITOR AND JOINT AUDITORS: THE CASE OF THE LARGEST EUROPEAN COMPANIES", in XVI Encuentro AECA (Recuperação económica: confiança e investimento na Europa, Leiria, pp. 1-15, 2014

@misc{pais2014_1714674076454,
	author = "Pais, C.",
	title = "THE COST OF DEBT, DIMENSION OF THE AUDITOR AND JOINT AUDITORS: THE CASE OF THE LARGEST EUROPEAN COMPANIES",
	year = "2014",
	howpublished = "Ambos (impresso e digital)",
	url = "http://www.aeca1.org/xviencuentroaeca/principal.htm"
}

TY  - CPAPER
TI  - THE COST OF DEBT, DIMENSION OF THE AUDITOR AND JOINT AUDITORS: THE CASE OF THE LARGEST EUROPEAN COMPANIES
T2  - XVI Encuentro AECA (Recuperação económica: confiança e investimento na Europa
AU  - Pais, C.
PY  - 2014
SP  - 1-15
CY  - Leiria
UR  - http://www.aeca1.org/xviencuentroaeca/principal.htm
AB  - Using a sample of the largest European companies for the period of 2005 to 2012, we
examine the impact of the dimension of the audit companies and the numbers of the
auditors in their cost of debt, as there a few studies of this type in Europe. To the extent
that is linked to the dimension of the auditor and the joint auditors a higher quality of
auditing it is likely that the cost of debt decreases if the dimension and number of
auditors increases. The results confirm this assumption, the decrease in the cost of the
debt for companies audited by larger auditors and joint auditors, confirming the
usefulness of the auditing, despite the recent change on the European Directive of
auditing, to reinforce the quality of auditing.
ER  -