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We examine the impact of ownership structure on audit pricing, using number of Multiple Large Shareholders (MLS), in order to understand their monitoring and oversight function. Previous studies have focused exclusively on percentage holding as a measure of ownership structure with less than...
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Internal audit has generated little interest among French researchers. The debate on Corporate Governance and the laws which have been voted with the aim of restoring the investors' confidence has had an impact on the mission and the practices of audits. This article presents the theoretical...
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