Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124601338> ?p ?o ?g. }
Showing items 1 to 94 of
94
with 100 items per page.
- W3124601338 endingPage "216" @default.
- W3124601338 startingPage "199" @default.
- W3124601338 abstract "SUMMARY: This paper investigates whether audit fees vary with the wedge between cash flow rights and control rights arising from the presence of dual-class share structures. Dual-class shares exist in firms having two or more classes of shares with disproportionate voting rights. They affect audit fees through their effect on the supply for audit services. External auditors conduct wider (narrower) scope audits depending on whether dual-class shares increase (decrease) audit risk and/or auditor business risk. Wider (narrower) scope audits are more (less) costly for the auditors and for their clients. This paper documents a positive association between audit fees and the wedge between cash flow rights and control rights in a sample of Canadian firms during 2004. It extends current research by investigating whether dominant shareholdings affect audit pricing, and by examining audit pricing in Canada over a time period that witnessed significant changes in corporate governance." @default.
- W3124601338 created "2021-02-01" @default.
- W3124601338 creator A5008232783 @default.
- W3124601338 creator A5033760576 @default.
- W3124601338 creator A5058413191 @default.
- W3124601338 date "2008-11-01" @default.
- W3124601338 modified "2023-09-23" @default.
- W3124601338 title "Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets" @default.
- W3124601338 cites W1522582389 @default.
- W3124601338 cites W1522918178 @default.
- W3124601338 cites W1594015780 @default.
- W3124601338 cites W1968108044 @default.
- W3124601338 cites W1969519191 @default.
- W3124601338 cites W1979738372 @default.
- W3124601338 cites W1999189692 @default.
- W3124601338 cites W2014638211 @default.
- W3124601338 cites W2052450293 @default.
- W3124601338 cites W2064768812 @default.
- W3124601338 cites W2067726643 @default.
- W3124601338 cites W2069813183 @default.
- W3124601338 cites W2081724247 @default.
- W3124601338 cites W2109816150 @default.
- W3124601338 cites W2120744852 @default.
- W3124601338 cites W2144756260 @default.
- W3124601338 cites W2147804931 @default.
- W3124601338 cites W2329820131 @default.
- W3124601338 cites W2475520448 @default.
- W3124601338 cites W3122228004 @default.
- W3124601338 cites W3122352666 @default.
- W3124601338 cites W3122489987 @default.
- W3124601338 cites W3122750074 @default.
- W3124601338 cites W3123035466 @default.
- W3124601338 cites W3123752264 @default.
- W3124601338 cites W3124082399 @default.
- W3124601338 cites W3124164275 @default.
- W3124601338 cites W3124397182 @default.
- W3124601338 cites W3124784326 @default.
- W3124601338 cites W3125128521 @default.
- W3124601338 cites W3125199115 @default.
- W3124601338 doi "https://doi.org/10.2308/aud.2008.27.2.199" @default.
- W3124601338 hasPublicationYear "2008" @default.
- W3124601338 type Work @default.
- W3124601338 sameAs 3124601338 @default.
- W3124601338 citedByCount "39" @default.
- W3124601338 countsByYear W31246013382012 @default.
- W3124601338 countsByYear W31246013382013 @default.
- W3124601338 countsByYear W31246013382014 @default.
- W3124601338 countsByYear W31246013382015 @default.
- W3124601338 countsByYear W31246013382016 @default.
- W3124601338 countsByYear W31246013382017 @default.
- W3124601338 countsByYear W31246013382018 @default.
- W3124601338 countsByYear W31246013382019 @default.
- W3124601338 countsByYear W31246013382020 @default.
- W3124601338 countsByYear W31246013382021 @default.
- W3124601338 countsByYear W31246013382022 @default.
- W3124601338 crossrefType "journal-article" @default.
- W3124601338 hasAuthorship W3124601338A5008232783 @default.
- W3124601338 hasAuthorship W3124601338A5033760576 @default.
- W3124601338 hasAuthorship W3124601338A5058413191 @default.
- W3124601338 hasConcept C10138342 @default.
- W3124601338 hasConcept C121955636 @default.
- W3124601338 hasConcept C144133560 @default.
- W3124601338 hasConcept C170856484 @default.
- W3124601338 hasConcept C191602146 @default.
- W3124601338 hasConcept C199521495 @default.
- W3124601338 hasConcept C39389867 @default.
- W3124601338 hasConceptScore W3124601338C10138342 @default.
- W3124601338 hasConceptScore W3124601338C121955636 @default.
- W3124601338 hasConceptScore W3124601338C144133560 @default.
- W3124601338 hasConceptScore W3124601338C170856484 @default.
- W3124601338 hasConceptScore W3124601338C191602146 @default.
- W3124601338 hasConceptScore W3124601338C199521495 @default.
- W3124601338 hasConceptScore W3124601338C39389867 @default.
- W3124601338 hasIssue "2" @default.
- W3124601338 hasLocation W31246013381 @default.
- W3124601338 hasOpenAccess W3124601338 @default.
- W3124601338 hasPrimaryLocation W31246013381 @default.
- W3124601338 hasRelatedWork W1591075620 @default.
- W3124601338 hasRelatedWork W1839452030 @default.
- W3124601338 hasRelatedWork W2737322567 @default.
- W3124601338 hasRelatedWork W2765736703 @default.
- W3124601338 hasRelatedWork W2888034390 @default.
- W3124601338 hasRelatedWork W293545476 @default.
- W3124601338 hasRelatedWork W2985194302 @default.
- W3124601338 hasRelatedWork W306070083 @default.
- W3124601338 hasRelatedWork W3119521567 @default.
- W3124601338 hasRelatedWork W4317792013 @default.
- W3124601338 hasVolume "27" @default.
- W3124601338 isParatext "false" @default.
- W3124601338 isRetracted "false" @default.
- W3124601338 magId "3124601338" @default.
- W3124601338 workType "article" @default.