زهره حاجیها
ندا سبحانی

This research investigates the impact of audit quality on cost of debt capital for ۹۱ firms listed in Tehran Stock Exchange(TSE) for the period ۲۰۰۴ to ۲۰۱۰. In this study, audit quality is measured by using audit size, industry specialist auditor and auditor tenure and the influence of these indicators is tested on the cost of debt and equity capital. Also, costs of debt of firms with unqualified audit reports compared with those have qualified audit report. The results indicate that auditor tenure has no influence on cost of debt, but audit firm size and auditor industry specialization, due to lower cost of debt capital. In addition, firms with unqualified audit report have lower cost of debt capital than firms with qualified audit report

Cost of Debt, Audit Quality, Audit firm size, Auditor industry specialization, Auditor tenure., هزینه ی بدهی, کیفیت حسابرسی, اندازه ی موسسه ی حسابرسی, تخصص حسابرس در صنعت, تداوم همکاری موسسه ی حسابرسی با صاحبکار