Directors' Monitoring Role, Ownership Concentration and Audit fees
نویسندگان
چکیده
منابع مشابه
The Association between Audit Fees and the Ownership Structure
This study examines the association between ownership structure and audit fess. Especially, this study focuses on the ownership structure measured by the divergence of control and ownership. If an owner owns a company through the pyramidal structure, it is possible that the voting rights of the owner are greater than the cash flow rights of the same owner. The difference could influence the fir...
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Economic crisis generally increases firms’ bankruptcy and consequently audit risk. Hence, auditors are more likely to respond to this increased risk through increasing audit fees. However, in the lack of adequate empirical and theoretical evidence, the role of this macro-economic variable, economic crisis, is not clearly demonstrated on audit fees. Therefore, this study investigates the role of...
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Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...
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ژورنال
عنوان ژورنال: Australasian Business, Accounting & Finance Journal
سال: 2020
ISSN: 1834-2019
DOI: 10.14453/aabfj.v14i5.2