Rodríguez, Manuel Cano; Alegría, Santiago Sánchez - In: Journal of Management and Governance 16 (2012) 4, pp. 683-706
This paper compares the value of audit quality, proxied by the selection of a big N auditor, to the external claimholders of private and public companies. Although the combination of a lower ownership concentration of public companies, the greater demand for financial information quality about...