Alves, Sandra - In: Cogent economics & finance 11 (2023) 1, pp. 1-23
This study examines the impact of managerial ownership on audit fees in a context of concentrated ownership and poor … research suggest that there is a non-linear relationship between managerial ownership and audit fee which corresponds to a … entrenchment effect in the low and high ranges of managerial ownership, leading to the conclusion that a policy of providing …