Guizani, Moncef; Abdalkrim, Gaafar - In: Journal of Accounting in Emerging Economies 12 (2021) 1, pp. 127-149
Purpose: This paper investigates the role of board independence in determining the relationship between firm ownership and auditor choice. Design/methodology/approach: The research uses a logistic regression to test the direct and indirect effects of ownership structure on the decision to hire...