Chung, Hyeesoo H.; Wynn, Jinyoung P. - In: Managerial Auditing Journal 29 (2014), pp. 173-195
Purpose –This study aims to examine the association between corporate governance and audit fees using directors' and officers' (D&O) insurance premiums as a proxy for overall governance quality. The use of an overall governance measure that captures both structural and non-structural...