Ben Ali, Chiraz; Lesage, Cédric - In: China journal of accounting research : CJAR 6 (2013) 1, pp. 21-34
on audit fees in French listed firms. Our results show: (1) a negative relationship between audit fees and government … shareholdings; (2) a positive relationship between audit fees and institutional shareholdings; and (3) no relationship between audit … fees and family shareholdings. These results illustrate the mixed effects of the nature of ownership on audit fees. …