Managerial ownership, corporate monitoring and audit pricing
We study whether managerial ownership and corporate monitoring (board quality and analyst coverage) relate to audit pricing. Managerial ownership has been identified as a fraud risk factor under SAS 99. However, the role of ownership is not clear. Under an alignment view, high levels of stock owners...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2008
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1747 https://ink.library.smu.edu.sg/context/soa_research/article/2774/viewcontent/Managerial_Ownership_Corporate_Monitoring_and_Audit_Pricing.pdf |
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| Institution: | Singapore Management University |
| Language: | English |