The impact of managerial ownership on audit fees: Evidence from Portugal and Spain
AbstractThis study examines the impact of managerial ownership on audit fees in a context of concentrated ownership and poor investor protection. Using samples of Portuguese and Spanish listed companies for the period 2010–2021, the results of this research suggest that there is a non-linear relatio...
| Published in: | Cogent Economics & Finance |
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| Main Author: | |
| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2023-12-01
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| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23322039.2022.2163078 |