메뉴 건너뛰기




Volumn 22, Issue 1, 2005, Pages 205-227

Management ownership and audit firm size

Author keywords

Agency theory; Audit firm size; Management ownership

Indexed keywords


EID: 15544381672     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/K2CG-U6V0-NPTC-EQBK     Document Type: Article
Times cited : (133)

References (24)
  • 2
    • 0013099398 scopus 로고    scopus 로고
    • Agency costs and ownership structure
    • Ang, J. S., R. A. Cole, and J. W. Lin. 2000. Agency costs and ownership structure. The Journal of Finance 55 (1): 81-106.
    • (2000) The Journal of Finance , vol.55 , Issue.1 , pp. 81-106
    • Ang, J.S.1    Cole, R.A.2    Lin, J.W.3
  • 5
    • 38149143858 scopus 로고
    • The association between audit quality, retained ownership, and firm-specific risk in United States vs. Canadian IPO markets
    • Clarkson, P. M., and D. A. Simunic. 1994. The association between audit quality, retained ownership, and firm-specific risk in United States vs. Canadian IPO markets. Journal of Accounting and Economics 17 (1): 207-28.
    • (1994) Journal of Accounting and Economics , vol.17 , Issue.1 , pp. 207-228
    • Clarkson, P.M.1    Simunic, D.A.2
  • 7
    • 2142720242 scopus 로고    scopus 로고
    • Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
    • Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1): 1-36.
    • (1996) Contemporary Accounting Research , vol.13 , Issue.1 , pp. 1-36
    • Dechow, P.M.1    Sloan, R.G.2    Sweeney, A.P.3
  • 8
    • 0002522505 scopus 로고
    • The association between changes in client firm agency costs and auditor switching
    • DeFond, M. 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice and Theory 11 (1): 16-31.
    • (1992) Auditing: A Journal of Practice and Theory , vol.11 , Issue.1 , pp. 16-31
    • DeFond, M.1
  • 9
    • 0038400991 scopus 로고    scopus 로고
    • The effects of firm-wide and office-level industry expertise on audit pricing
    • Ferguson, A., J. Francis, and D. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review 78 (2): 429-48.
    • (2003) The Accounting Review , vol.78 , Issue.2 , pp. 429-448
    • Ferguson, A.1    Francis, J.2    Stokes, D.3
  • 10
    • 0037729388 scopus 로고    scopus 로고
    • Brand name audit pricing, industry specialisation, and leadership premiums post-Big 6 and Big 8 mergers
    • Ferguson, A., and D. Stokes. 2002. Brand name audit pricing, industry specialisation, and leadership premiums post-Big 6 and Big 8 mergers. Contemporary Accounting Research 19(1): 77-110.
    • (2002) Contemporary Accounting Research , vol.19 , Issue.1 , pp. 77-110
    • Ferguson, A.1    Stokes, D.2
  • 12
    • 0001139875 scopus 로고
    • Auditor changes: A test of theories relating to agency costs and auditor differentiation
    • Francis, J. R., and E. Wilson. 1988. Auditor changes: A test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (4): 663-82.
    • (1988) The Accounting Review , vol.63 , Issue.4 , pp. 663-682
    • Francis, J.R.1    Wilson, E.2
  • 13
    • 0036183815 scopus 로고    scopus 로고
    • Litigation risk and audit fees: Evidence from United Kingdom firms cross-listed on United States markets
    • Gul, F., S. Lyn, and A. Seetharaman. 2002. Litigation risk and audit fees: Evidence from United Kingdom firms cross-listed on United States markets. Journal of Accounting and Economics 33 (1): 91-115.
    • (2002) Journal of Accounting and Economics , vol.33 , Issue.1 , pp. 91-115
    • Gul, F.1    Lyn, S.2    Seetharaman, A.3
  • 14
    • 0000712212 scopus 로고    scopus 로고
    • Understanding the determinants of management ownership and the link between ownership and performance
    • Himmelberg, C. P., R. G. Hubbard, and D. Palia. 1999. Understanding the determinants of management ownership and the link between ownership and performance. Journal of Financial Economics 53 (3): 353-84.
    • (1999) Journal of Financial Economics , vol.53 , Issue.3 , pp. 353-384
    • Himmelberg, C.P.1    Hubbard, R.G.2    Palia, D.3
  • 15
    • 38149144766 scopus 로고
    • Monitoring an owner: The case of turner broadcasting
    • Holderness, C. G., and D. P. Sheehan. 1991. Monitoring an owner: The case of Turner Broadcasting. Journal of Financial Economics 30 (2): 325-46.
    • (1991) Journal of Financial Economics , vol.30 , Issue.2 , pp. 325-346
    • Holderness, C.G.1    Sheehan, D.P.2
  • 16
    • 84990370535 scopus 로고    scopus 로고
    • The large audit firm fee premium: A case of selectivity bias?
    • Ireland, J., and C. Lennox. 2002. The large audit firm fee premium: A case of selectivity bias? Journal of Accounting, Auditing and Finance 17 (1): 73-91.
    • (2002) Journal of Accounting, Auditing and Finance , vol.17 , Issue.1 , pp. 73-91
    • Ireland, J.1    Lennox, C.2
  • 17
    • 0008409715 scopus 로고    scopus 로고
    • Are large auditors more accurate than small auditors?
    • Lennox, C. 1999. Are large auditors more accurate than small auditors? Accounting and Business Research 29 (3): 217-28.
    • (1999) Accounting and Business Research , vol.29 , Issue.3 , pp. 217-228
    • Lennox, C.1
  • 18
    • 15544387020 scopus 로고    scopus 로고
    • The UK Big Six premium: Returns to industry specialisation?
    • Lancaster University
    • McMeeking, K. P., P. F. Pope, and K. V. Peasnell. 1999. The UK Big Six premium: Returns to industry specialisation? Working paper, Lancaster University.
    • (1999) Working Paper
    • McMeeking, K.P.1    Pope, P.F.2    Peasnell, K.V.3
  • 19
    • 33645896609 scopus 로고
    • Management ownership and market valuation: An empirical analysis
    • Morck, R., A. Shleifer, and R. W. Vishny. 1988. Management ownership and market valuation: An empirical analysis. Journal of Financial Economics 20 (1): 292-315.
    • (1988) Journal of Financial Economics , vol.20 , Issue.1 , pp. 292-315
    • Morck, R.1    Shleifer, A.2    Vishny, R.W.3
  • 20
    • 0009895248 scopus 로고    scopus 로고
    • Why do companies go public? an empirical analysis
    • Pagano, M., F. Panetta, and L. Zingales. 1998. Why do companies go public? An empirical analysis. The Journal of Finance 53 (1): 27-64.
    • (1998) The Journal of Finance , vol.53 , Issue.1 , pp. 27-64
    • Pagano, M.1    Panetta, F.2    Zingales, L.3
  • 21
    • 0009932851 scopus 로고    scopus 로고
    • The choice of stock ownership structure: Agency costs, monitoring, and the decision to go public
    • Pagano, M., and A. Roëll. 1998. The choice of stock ownership structure: Agency costs, monitoring, and the decision to go public. Quarterly Journal of Economics 113(1): 187-225.
    • (1998) Quarterly Journal of Economics , vol.113 , Issue.1 , pp. 187-225
    • Pagano, M.1    Roëll, A.2
  • 22
    • 0002249537 scopus 로고    scopus 로고
    • Management ownership and the performance of firms: Evidence from the UK
    • Short, H., and K. Keasey. 1999. Management ownership and the performance of firms: Evidence from the UK. Journal of Corporate Finance 5 (1): 79-101.
    • (1999) Journal of Corporate Finance , vol.5 , Issue.1 , pp. 79-101
    • Short, H.1    Keasey, K.2
  • 23
    • 84872494936 scopus 로고
    • Agency problems, auditing, and the theory of the firm: Some evidence
    • Watts, R. L., and J. L. Zimmerman. 1983. Agency problems, auditing, and the theory of the firm: Some evidence. Journal of Law and Economics 26 (3): 613-33.
    • (1983) Journal of Law and Economics , vol.26 , Issue.3 , pp. 613-633
    • Watts, R.L.1    Zimmerman, J.L.2
  • 24
    • 0000047027 scopus 로고
    • Positive accounting theory: A ten year perspective
    • Watts, R. L., and J. L. Zimmerman. 1990. Positive accounting theory: A ten year perspective. The Accounting Review 65 (1): 131-56.
    • (1990) The Accounting Review , vol.65 , Issue.1 , pp. 131-156
    • Watts, R.L.1    Zimmerman, J.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.