The Association between Institutional Ownership and Audit Properties

In this study, we examine how institutional ownership affects the quality and riskiness of the financial statement audit. We hypothesize that institutional investors can influence corporate policy to employ governance mechanisms that reduce their monitoring costs. Our evidence shows that firms are m...

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Bibliographic Details
Main Authors: HAN, Soongsoo (Sam), Kang, Tony, Rees, Lynn
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2009
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research_smu/3
https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1002&context=soa_research_smu
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Institution: Singapore Management University
Language: English
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