Audit effort and fees under concentrated client ownership: Evidence from four international audit firms ☆

By L. Niemi. 2005

129 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/d5fab337e7330d2651510b26b62be9d21ce40e6b

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In Accounting

1. Joanna L. Y. Ho
2. A. Ahmad
3. Fei Kang
4. Mazlina Mustapha

Citations in the corpus

• Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland (2011, unknown): “Another feature common to code law countries is relatively low auditors’ exposure to litigation risk (Niemi, 2005).”
• Auditor Choice and Audit Fees in Family Firms: Evidence from the S&P 1500 (2013, background): “To our knowledge, few studies directly examine the relationship between ownership structure and auditor choice and the level of audit fees (Niemi 2005; Mitra, Hossain, and Deis 2007).”
• Agency theory and managerial ownership: evidence from Malaysia (2011, background): “Furthermore, as the owners are actively engaged in day-to-day activities of the company ( Niemi, 2005”