Vanstraelen, Ann; Richard, Chrystelle; Francis, Jere - Université Paris-Dauphine
audit requirement creates a unique setting to study if a firm’s ownership structure affects its auditor-pair choice as well …) auditors are more likely to be used as external monitors when there is greater separation of ownership and control and … to be used for firms with more diversified ownership structures and less family blockholdings, and these associations are …