Managerial Ownership, Corporate Monitoring and Audit Pricing

• المؤلفون الرئيسيون: HAN, Soongsoo (Sam), Higgs, Julia, Kang, Tony
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2008
• الموضوعات: Business Law, Public Responsibility, and Ethics; Corporate Finance
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research_smu/7; https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1006&context=soa_research_smu

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...