Guedhami, Omrane; Pittman, Jeffrey A.; Saffar, Walid - In: Journal of Accounting and Economics 48 (2009) 2-3, pp. 151-171
We rely on a unique dataset of 176 privatizations from 32 countries to extend recent research on the link between the political economy and accounting transparency by examining the importance of shareholders' proportionate holdings to auditor choice. Consistent with our predictions on...
