Managerial Ownership, Corporate Monitoring and Audit Pricing

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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Bibliographic Details
Main Authors: HAN, Soongsoo (Sam), Higgs, Julia, Kang, Tony
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2008
Subjects:
Business Law, Public Responsibility, and Ethics
Corporate Finance
Online Access: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
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Institution: Singapore Management University
Language: English

Internet

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

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