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: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2013-03-01
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| Series: | China Journal of Accounting Research |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309112000299 |