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: | HAN, Soongsoo, HIGGS, Julia, KANG, Tony |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2008
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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 |
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