id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-11810	Cummings, J Reid; Ramirez, Gabriel G; Sharma, Divesh S; Lahtinen, Kyre D	Motivating Capital Investment by Using the Audit Process to Increase Financial Transparency	2018	34	.pdf	application/pdf	11969	826	56	Three audit process attributes investors use to evaluate a firm’s financial transparency are hiring high quality auditors (costs associated with higher audit fees), audit industry specialists (costs associated with industry audit specialization), and audit firms with superior reputations (costs associated with Big 4 audit firm status) Choosing to specialize in a particular industry is not a decision that audit firms take lightly, as doing so requires committing substantial amounts of time and money to train audit personnel on the Asian Journal of Finance & Accounting ISSN 1946-052X 2018, Vol. 10, No. 1 ajfa.macrothink.org 85 workings of a particular industry (Lim & Tan, 2010).	cache/ajfa-11810.pdf	txt/ajfa-11810.txt