haku: @author Lent, L. van / yhteensä: 3
viite: 3 / 3
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| Tekijä: | Lent, L. Van |
| Otsikko: | The economics of an audit firm: The benefits of partnership governance |
| Lehti: | British Accounting Review
1999 : JUN, VOL. 31:2, p. 225-254 |
| Asiasana: | Accounting Auditing Companies Netherlands Europe |
| Kieli: | eng |
| Tiivistelmä: | Audit firms have been given the option to incorporate only within the last 5 years. Since then, audit firms have chosen to change legal form, switching from partnerships to corporations. This paper investigates the governance effects of both the partnership and corporation form. It is argued that although audit firms may adopt the legal form of corporation, the organizational characteristics of partnerships will be efficient in the current audit market and will be largely retained when firms switch legal forms. |
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