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Dominant shareholders, excess control and audit fees in Canada

Bozec, Yves; Bozec, Richard - In: International journal of accounting and finance 4 (2013) 2, pp. 119-142

Persistent link: https://www.econbiz.de/10010252932

Audit pricing and nature of controlling shareholders : evidence from France

Ben Ali, Chiraz; Lesage, Cédric - In: China journal of accounting research : CJAR 6 (2013) 1, pp. 21-34

different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling … shareholders can easily expropriate wealth from minority shareholders and profit from private benefits of control. However, this … agency conflict has been rarely studied, as the most commonly assumed agency conflict occurs between managers and …

Persistent link: https://www.econbiz.de/10011825745

Foreign ownership and audit fees in European listed firms

Pronobis, Paul; Schaeuble, Jonas - In: The European accounting review 31 (2022) 3, pp. 575-602

Persistent link: https://www.econbiz.de/10013370841

Characteristics of managerial tone priced by auditors : evidence based on annual letters to shareholders of large U.S. firms

Greiner, Adam; Patelli, Lorenzo; Pedrini, Matteo - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 139-161

Persistent link: https://www.econbiz.de/10012293992

Managerial Ownership, Corporate Monitoring and Audit Fee

Gotti, Giorgio - 2011

We study whether managerial ownership and analyst coverage relate to audit fee. To the extent that these corporate governance factors relate to auditor assessment of the firm's agency costs and hence various risks the auditor must consider in the development of an audit program, they will affect...

Persistent link: https://www.econbiz.de/10013134681

The effect of managerial stock ownership on the relationship between material internal control weaknesses and audit fees

Mitra, Santanu; Jaggi, Bikki; Al-Hayale, Talal - In: Review of accounting & finance 16 (2017) 2, pp. 239-259

Persistent link: https://www.econbiz.de/10011738477

The impact of managerial ownership on audit fees : evidence from Portugal and Spain

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 investor protection. Using samples of Portuguese and Spanish listed companies for the period 2010-2021, the results of this research suggest that there is a non-linear...

Persistent link: https://www.econbiz.de/10014500496

Independent directors and firm value of group-affiliated firms

Khosa, Amrinder - In: International journal of accounting and information … 25 (2017) 2, pp. 217-236

Persistent link: https://www.econbiz.de/10011723986

Independent directors and earnings management : the moderating effects of controlling shareholders and the divergence of cash-flow and control rights

Wu, Soushan; Chen, Chin-Mei; Lee, Pei-Ching - In: The North American journal of economics and finance : a … 35 (2016), pp. 153-165

Persistent link: https://www.econbiz.de/10011672311

Audit Pricing and Nature of Controlling Shareholders : Evidence from France

Ben Ali, Chiraz - 2013

conflict has been rarely studied, as the most commonly assumed agency conflict resides between managers and shareholders. Using … different types of controlling shareholders. In a context of ownership concentration and poor investor protection, controlling … shareholders can easily expropriate minority shareholders and profit from private benefits of control. However, this agency …

Persistent link: https://www.econbiz.de/10013091207