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| Author: | Niu, F. |
| Title: | Dual-class equity structure, nonaudit fees and the information content of earnings |
| Journal: | Corporate governance
2008 : MAR, VOL. 16:2, p. 90-100 |
| Index terms: | accounting information auditing agency theory shareholders shareholder value earnings companies Canada |
| Language: | eng |
| Abstract: | This paper explores the relationship btw. dual-class share structure and the purchase of non-audit services. In addition, also examined is the extent to which the market's valuation of accounting information is influenced by the perception of auditing compromise resulting from the purchases. Based on a sample of Canadian companies btw. 2003 and 2004, it is found among others that dual-class firms pay a larger amount of non-audit fees to the auditors, relative to single-class firms, both in the absolute dollar amount and as a ratio of total audit fees. |
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