haku: @author Piot, C. / yhteensä: 2
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| Tekijä: | Piot, C. |
| Otsikko: | Agency costs and auditing quality: evidence from France |
| Lehti: | European Accounting Review
2001 : VOL. 10:3, p. 461-499 |
| Asiasana: | AGENCIES AUDITING QUALITY FRANCE |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the influence of agency conflicts on the demand for audit quality by French listed companies. Two agency costs hypotheses are tested: ownership diffusion as a proxy for shareholders-managers conflicts, and leverage in high-Investment-Opportunity-Set companies, supposing an increased expropriation risk for debtholders. |
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