Abstract
This study examines the association between chief executive officer (CEO) power and audit fees, and whether this association is influenced by family ownership and political connections. The results show that CEO power is associated with lower audit fees, consistent with alignment incentive effect. However, this relationship is attenuated by political connections and family ownership. Whereas the overall findings suggest that audit fees are affected by CEO power, its association is largely influenced by key institutional settings in an emerging market setting.
Full Text
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call