Related party transactions and audit fees: the role of the internal audit function
Related party transactions (RPTs) are viewed as genuine transactions that rationally fulfil other economic demands of a company.However, RPTs can also be used to transfer wealth from minority shareholders to controlling shareholders.The existence of such transactions may deteriorate financial report...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer International Publishing AG
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/22352/1/JMG_21_1_26.pdf |