Monitoring function of the board and audit fees: contingent upon ownership concentration
نویسندگان
چکیده
منابع مشابه
The Association between Audit Fees and the Ownership Structure
This study examines the association between ownership structure and audit fess. Especially, this study focuses on the ownership structure measured by the divergence of control and ownership. If an owner owns a company through the pyramidal structure, it is possible that the voting rights of the owner are greater than the cash flow rights of the same owner. The difference could influence the fir...
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ژورنال
عنوان ژورنال: International Journal of Accounting & Information Management
سال: 2017
ISSN: 1834-7649
DOI: 10.1108/ijaim-05-2016-0054