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Keywords: cross-ownership
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–26.
Published: 20 December 2023
...Stuart M. Dearden; Jimmy F. Downes; Tony Kang SUMMARY We study the effect of borrower-lender cross-ownership on the demand for a borrower’s external audit quality in syndicated loan settings. Cross-owners, which are institutional investors who hold the equities of both the borrower and the lead...
