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Original Articles

Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model

, &
Pages 149-172 | Received 10 Dec 2013, Accepted 23 Sep 2016, Published online: 20 Oct 2016

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (9)

Marina Elistratova, Carolina Bona-Sánchez & Jerónimo Pérez-Alemán. (2023) Related party transactions and audit fees in a dominant owner context. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 52:2, pages 294-315.
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Raúl Barroso, Chiraz Ben Ali, Cédric Lesage & Daniel Oyon. (2023) Blockholder Heterogeneity and Audit Fees: Does Private Information Matter?. Accounting in Europe 20:1, pages 30-65.
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Saverio Bozzolan, Claudia Imperatore & Marco Mattei. (2022) Family Ownership and Impression Management: An Integrated Approach. European Accounting Review 0:0, pages 1-26.
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Qiang Cheng, Shuqing Luo & Jinping Zhang. (2022) Common Ownership and Analyst Forecasts. European Accounting Review 0:0, pages 1-27.
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Paul Pronobis & Jonas Schaeuble. (2022) Foreign Ownership and Audit Fees in European Listed Firms. European Accounting Review 31:3, pages 575-602.
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Ana Beatriz Hernández-Lara & Juan Pablo Gonzales-Bustos. (2020) The influence of family businesses and women directors on innovation. Applied Economics 52:1, pages 36-51.
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Xinming Liu & Hung-Chao Yu. (2018) How do companies react to restatements? – Evidence from audit committee compensation, . Asia-Pacific Journal of Accounting & Economics 25:5, pages 546-585.
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Esraa Esam Alharasis. (2023) Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan. International Journal of Law and Management 65:6, pages 635-662.
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Dafydd Mali & Hyoungjoo Lim. (2023) An analysis of audit effort/hour demand based on shareholder ownership power. Asian Review of Accounting 31:4, pages 583-611.
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Ernest Ezeani, Frank Kwabi, Rami Salem, Muhammad Usman, Rateb Mohammad Hamad Alqatamin & Philip Kostov. (2022) Corporate board and dynamics of capital structure: Evidence from UK , France and Germany . International Journal of Finance & Economics 28:3, pages 3281-3298.
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Iman Shaat, Husam Aldamen, Kim Kercher & Keith Duncan. (2023) State-owned enterprises' board characteristics and audit fees: an international perspective in view of economic freedom, political democracy and protection of minority shareholders. Asian Review of Accounting 31:3, pages 460-493.
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Cédric Poretti, Tiphaine Jérôme & Cindy Yoonjoung Heo. (2023) Business strategies and financial reporting complexity in hospitality firms. International Journal of Hospitality Management 110, pages 103429.
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Meiting Lu, Ruizhe Wang, Ava Wu & Shan Zhou. (2023) Integrated Reporting, Audit Quality and Audit Fees. SSRN Electronic Journal.
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ABDELNOUR Joseph, AUBERT Nicolas & CAMPA Domenico. (2022) Does employee ownership reduce agency costs? Evidence from French listed companiesL'actionnariat salarié réduit-il les coûts d'agence ? Le cas des entreprises françaises cotées.. Finance Contrôle Stratégie:25-3/4.
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Paul J. Coram, Yi (Dale) Fu, Mukush Garg, Noel Harding, David C. Hay, Mohammad Jahanzeb Khan, Nora Muñoz‐Izquierdo, Ashna Prasad, Nigar Sultana & Jamie Tong. (2022) Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE . Accounting & Finance 62:3, pages 4219-4244.
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Ahmad Al-Hiyari, Mohamed Chakib KolsiRiham Muqattash. (2022) Big N auditors and the quality of earnings: Evidence from Middle Eastern and North African countries. Journal of General Management 47:4, pages 195-212.
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Akihiro Yamada & Kento Fujita. (2022) Impact of Parent Companies and Multiple Large Shareholders on Audit Fees in Stakeholder-Oriented Corporate Governance. Sustainability 14:9, pages 5534.
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Wasiu Abiodun Sanyaolu, Abiola Mukaila Tonade & Babatunde Titus Adejumo. (2021) Corporate Board of Directors’ Attributes and Audit Fees. Acta Universitatis Sapientiae, Economics and Business 9:1, pages 156-172.
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Rasheed Alrashidi, Diogenis Baboukardos & Thankom Arun. (2021) Audit fees, non-audit fees and access to finance: Evidence from India. Journal of International Accounting, Auditing and Taxation 43, pages 100397.
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Sandra Alves. 2020. Transforming Corporate Governance and Developing Models for Board Effectiveness. Transforming Corporate Governance and Developing Models for Board Effectiveness 253 280 .
Chiraz Ben Ali, Sabri Boubaker & Michel Magnan. (2020) Auditors and the Principal-Principal Agency Conflict in Family Controlled Firms. AUDITING: A Journal of Practice & Theory 39:4, pages 31-55.
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Chiraz Ben Ali. 2020. Corporate Fraud Exposed. Corporate Fraud Exposed 149 167 .
Mohammad Badrul Muttakin, Dessalegn Mihret, Tesfaye Taddese Lemma & Arifur Khan. (2020) Integrated reporting, financial reporting quality and cost of debt. International Journal of Accounting & Information Management 28:3, pages 517-534.
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Mehdi Nekhili, Ammar Ali Gull, Tawhid Chtioui & Ikram Radhouane. (2019) Gender‐diverse boards and audit fees: What difference does gender quota legislation make?. Journal of Business Finance & Accounting 47:1-2, pages 52-99.
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Mohammad Mustafa Dakhlallh, Nik MohdNorfadzilah Nik Mohd Rashid, Wan Amalina Wan Abdullah & Abdalrahman Mustafa Dakhlallh. (2019) The Effect of Ownership Structure on Firm Performance among Jordanian Public Shareholders Companies: Board Independence as a Moderating Variable. International Journal of Academic Research in Progressive Education and Development 8:3.
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Salem Alhababsah. (2019) Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan. Journal of International Accounting, Auditing and Taxation 35, pages 71-84.
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Ahmed A. Sarhan, Collins G. Ntim & Basil Al-Najjar. (2019) Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality. Journal of International Accounting, Auditing and Taxation 35, pages 85-107.
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Qiang Cheng, Shuqing Luo & Jinping Zhang. (2021) Common Ownership and Analyst Forecasts. SSRN Electronic Journal.
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