What is it about?
This paper examines how two prominent corporate governance models, namely the shareholder (common-law countries) and stakeholder models (code- law countries), have different effects on the relation between agency conflicts and the supply, and demand of audit services.
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Why is it important?
This research is important in providing a better understanding of the incorporation of agency conflicts into the pricing of audit services and their effect on the role of the auditor. Furthermore, it provides a model that helps clarify previous confounding results regarding this matter.
Perspectives
This paper adds an important contribution to understand how accounting information is used in different settings and the role of the auditor in them.
Dr Raul Barroso
ieseg school of management
Read the Original
This page is a summary of: Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model, European Accounting Review, October 2016, Taylor & Francis,
DOI: 10.1080/09638180.2016.1243483.
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