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Keywords: multiple large shareholders
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (4): 31–55.
Published: 01 November 2020
...Chiraz Ben Ali; Sabri Boubaker; Michel Magnan SUMMARY This paper examines whether multiple large shareholders (MLS) affect audit fees in firms where the largest controlling shareholder (LCS) is a family. Results show that there is a negative relationship between audit fees and the presence, number...
