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Enterprise risk management in private firms : does ownership structure matter?

Mafrolla, Elisabetta; Matozza, Felice; D'Amico, Eugenio - In: The journal of applied business research 32 (2016) 2, pp. 671-685

Persistent link: https://www.econbiz.de/10011500730

Lender monitoring and the efficacy of managerial risk-taking incentives

Hong, Hyun A.; Ryou, Ji Woo; Srivastava, Anup - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 315-339

Persistent link: https://www.econbiz.de/10012626693

Individual blockholders and corporate risk-taking : Korean evidence

Yim, Sang-Giun - In: Global business and finance review 26 (2021) 4, pp. 49-64

Purpose: This study examines the influence of individual blockholders on corporate risk-taking using Korean-listed firm data. Studies on corporate governance argue that non-controlling large shareholders, that is individual blockholders, increase corporate risk-taking by monitor and discipline...

Persistent link: https://www.econbiz.de/10013197287

Family ownership and risk taking

Lee, Eun Jung; Chae, Joon; Lee, Yu Kyung - In: Finance research letters 25 (2018), pp. 69-75

Persistent link: https://www.econbiz.de/10012003448

How audit fees are affectd by a client under SEC investigation

Scott, Winifred D.; Gist, Willie E. - In: International journal of accounting, auditing and … 10 (2014) 2, pp. 153-186

Persistent link: https://www.econbiz.de/10010351481

Are capitalized software development costs informative about audit risk?

Krishnan, Gopal; Wang, Changjiang - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 39-57

Persistent link: https://www.econbiz.de/10010425047

Board risk committees and audit pricing

Hines, Christopher S.; Masli, Adi; Mauldin, Elaine G.; … - In: Auditing : a journal of practice & theory 34 (2015) 4, pp. 59-84

Persistent link: https://www.econbiz.de/10011409505

Product market competition and audit fees

Wang, Yuequan; Chui, Andy C. W. - In: Auditing : a journal of practice & theory 34 (2015) 4, pp. 139-156

Persistent link: https://www.econbiz.de/10011409523

The effect of directors and officers liability insurance on audit effort

Woo, Sohee; Rhee, Chang Seop; Woo, Sanghee - In: The journal of applied business research 31 (2015) 6, pp. 2039-2046

Persistent link: https://www.econbiz.de/10011412541

Does insider selling affect audit fees?

Yang, Hualing; Ma, Yunbiao - In: China journal of accounting studies 8 (2020) 4, pp. 556-574

Using a sample of Chinese A-share listed companies from 2006 to 2016, this paper examines the impact of insider selling on audit fees. The results show that auditors of clients with higher insider selling tend to charge higher fees. Mechanism tests show that the presence of insider selling is...

Persistent link: https://www.econbiz.de/10012655502