审计会计和投资效率外文翻译文献 2017.doc

外文文献翻译 () 文献出处： Elaoud A, Jarboui A. Auditor specialization, accounting information quality and investment efficiency[J]. Research in International Business Finance, 2017, 42. 英文原文 Auditor specialization, accounting information quality and investment efficiency Assawer Elaoud, Anis Jarboui 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. The r