Christina Hutabarat, E., T. Arifin, and A. Abrar. “How Does Audit Committee Moderate the Relationship Between Audit Firm Size, Industry Specialization, and the Cost of Equity Capital? A Comparison of the Ohlson and Capital Asset Pricing Model”. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, vol. 19, no. 1, Mar. 2022, pp. 97-117, doi:10.31106/jema.v19i1.17985.