Dual–class ownership structure and audit fees

A dual‐class share structure creates a separation between cash flow rights and voting rights. Dual‐class firms impact audit fees through their effect on supply/demand for auditing. This article examines the association between audit fees and dual‐class share structure for U.S. public firms. We find...

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Veröffentlicht in:	International journal of auditing 2020-03, Vol.24 (1), p.163-176
Hauptverfasser:	Lobanova, Olesya, Mishra, Suchismita, Raghunandan, Kannan, Aidov, Alexandre
Format:	Artikel
Sprache:	eng
Schlagworte:	Agency Theory Audit Fees Audits Cash flow Companies Corporate Governance Fees & charges Ownership Supply & demand Voting rights
Online-Zugang:	Volltext
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