Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
9733209 | The International Journal of Accounting | 2005 | 21 Pages |
Abstract
The results show that replacing the variable indicating majority-ownership with the variables capturing the type of a controlling owner increases the explanatory power of the models significantly, which demonstrates the importance of ownership type in the production and pricing of an audit. The findings have important implications for those examining audit markets with client firms owned by different types of controlling shareholders.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Lasse Niemi,