Blockholder Heterogeneity and Audit Fees: Does Private Information Matter?
Blockholder Heterogeneity and Audit Fees: Does Private Information Matter?
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Publisher
Routledge
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Language
English
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Routledge
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Scope and Contents
Contents
We analyze the impact of Small Blockholders' (SBH - with 5% to 10% of voting rights) heterogeneity and their access to private information on the demand for audit services. By promoting enhanced audit services, we expect SBH to have a moderating effect on the relation between Large Blockholders (LBH - more than 10% of voting rights) and audit fees...
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Full title
Blockholder Heterogeneity and Audit Fees: Does Private Information Matter?
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TN_cdi_crossref_primary_10_1080_17449480_2022_2091465
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_crossref_primary_10_1080_17449480_2022_2091465
Other Identifiers
ISSN
1744-9480
E-ISSN
1744-9499
DOI
10.1080/17449480.2022.2091465
