The effect of managerial stock ownership on the relationship between material internal control weaknesses and audit fees
Santanu Mitra, Bikki Jaggi and Talal Al-Hayale
| Year of publication: |
2017
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|---|---|
| Authors: | Mitra, Santanu ; Jaggi, Bikki ; Al-Hayale, Talal |
| Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 16.2017, 2, p. 239-259
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| Subject: | Audit fees | Agency problem | Company-level versus account-specific ICW | Low | medium and high managerial stock ownership | Material internal control weaknesses | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Eigentümerstruktur | Ownership structure | Prinzipal-Agent-Theorie | Agency theory | Honorar | Fee (Remuneration) | Führungskräfte | Managers | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/RAF-05-2016-0072 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011738477