Audit pricing and nature of controlling shareholders: Evidence from France
This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling shareholders can easily expropriate wealth from minority...
Main Authors: | Chiraz Ben Ali, Cédric Lesage |
---|---|
Format: | Article |
Language: | English |
Published: |
Elsevier
2013-03-01
|
Series: | China Journal of Accounting Research |
Subjects: | |
Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309112000299 |
Similar Items
-
MINORITY SHAREHOLDERS IN MALAYSIA: IS THEIR RIGHT PROTECTED?
by: Suraiya Ishak, et al.
Published: (2010-09-01) -
Theoretical foundations of shareholders' right to appraisal
by: Vasiljević Mirko, et al.
Published: (2017-01-01) -
Institutional investors site visits, CSR performance, and large shareholder’s expropriation
by: Jingwei Zhang
Published: (2023-12-01) -
The Urgency of Education Regarding Testing the Mediation of Dividend Policy on the Effect of Expropriation, Big Double Shareholders, and Company Value
by: Yovita Vivianty Indriadewi Atmadjaja, et al.
Published: (2022-08-01) -
Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value
by: Ahmad Ibrahim Karajeh, et al.
Published: (2017-09-01)