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- W320328102 abstract "This study examines the behavior of auditors, considered as a monitoring mechanism, in the presence of a principal-principal agency conflict in a common-law country. Following the surprising findings of Holderness (2009) about ownership concentration of U.S firms, we examine ownership structure as a determinant of audit fees and auditor choice by disentangling managerial and controlling shareholding on a sample of U.S. listed firms. Our results show that audit fees and high-quality demand (big 4 auditors) (1) are negatively associated to managerial ownership and (2) positively associated with blockholders ownership. We also show that the impact of blockholders ownership is more complex then presumed and evidence a curvilinear relation (concave) between blockholders ownership and audit fees." @default.
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- W320328102 date "2014-07-15" @default.
- W320328102 modified "2023-09-27" @default.
- W320328102 title "Auditor choice, audit fees and principalprincipal Conflict" @default.
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