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Keywords: dual-class
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Journal Articles
Disproportionate Insider Control and the Demand for Audit Quality
Available to Purchase
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 171–191.
Published: 01 February 2019
...Arno Forst; Barry R. Hettler SUMMARY We examine the relationship between disproportionate insider control, enabled through dual-class share structures, and the demand for audit quality. Using a comprehensive hand-collected sample of U.S. dual-class firms, we find that, consistent with outside...
