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reduction in agency costs and audit risk caused by the changed institutional ownership, and hence charge lower audit fees …
Persistent link: https://www.econbiz.de/10012855082
Arab [non-GCC] shareholders) for ownership structure. The study uses size, risk, types of activity and ages of the firms as …, the results indicate that there is no difference between Big 4 and non-Big 4 audit firms as far as litigation risk is …
Persistent link: https://www.econbiz.de/10012548840
implementation level of enterprise risk management (ERM) in Spanish non-financial companies. The sample consists of 162 Spanish non …
Persistent link: https://www.econbiz.de/10012318775
The primary aim of this study is to provide a comprehensive measure of corporate reputation and examine the impact of corporate governance on the reputation of listed financial firms in the countries of MENA region. Using a sample of 96 financial companies listed on the stock exchanges of four...
Persistent link: https://www.econbiz.de/10014468065
We study whether managerial ownership and analyst coverage relate to audit fee. To the extent that these corporate governance factors relate to auditor assessment of the firm's agency costs and hence various risks the auditor must consider in the development of an audit program, they will affect...
Persistent link: https://www.econbiz.de/10013134681
This paper investigates empirically the effect of ownership concentration on corporate disclosure choice in Bangladesh. In an environment of weak enforceability of laws, corporate culture in Bangladesh is characterized by family control and concentrated ownership. Controlling shareholders...
Persistent link: https://www.econbiz.de/10013004500
ownership yields higher risk-adjusted returns among firms with high M-scores. Passive ownership may offer greater monitoring …
Persistent link: https://www.econbiz.de/10012853107
This study aims to examine the effect of corporate governance mechanisms on audit reporting. Whereas the specific purpose of this study was to investigate the impact of the number of audit committees, the role of independent (non-executive) board members, institutional ownership, and ownership...
Persistent link: https://www.econbiz.de/10012517188
This paper shows that non-compliance with the mandatory disclosure requirements is pervasive in Bangladesh. This is contrasted with the observation that audit opinion is often unqualified. Given that accounting standards and disclosure rules are weakly enforceable, corporate disclosure practice...
Persistent link: https://www.econbiz.de/10013033626
In this study, we explore the influence of board characteristics and ownership structure on auditor choice decisions in less strictly legal environments, like Egypt. Using a large sample of 899 firm-year observations for the period of 2011 to 2019, we employed logistic and probit regressions. We...
Persistent link: https://www.econbiz.de/10013242984