Foreign Monitoring and Audit Quality: Evidence from Korea

Foreign Monitoring and Audit Quality: Evidence from Korea

This study investigates the effects of both foreign majority shareholders and foreign investors’ participation in the board of directors on audit quality, as reflected by auditor size and audit fees. In addition, the study examines the moderating effect of an agency problem on the relation...

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Bibliographic Details
Main Authors: Sang Cheol Lee, Mooweon Rhee, Jongchul Yoon
Format: Article
Language:English
Published: MDPI AG 2018-09-01
Series:Sustainability
Subjects:
foreign block shareholders
foreign external directors
audit quality
auditor size
audit fees
agency problem
Online Access:http://www.mdpi.com/2071-1050/10/9/3151

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