Foreign Monitoring and Audit Quality: Evidence from Korea
Abstract
This study investigates the effects of both foreign majority shareholders and foreign investors’ participation in the board of directors on audit quality, as reflected by auditor size and audit fees. In addition, the study examines the moderating effect of an agency problem on the relationship between foreign investors and the monitoring of audit quality. Using 1574 non-financial firm-year observations listed on the Korea Stock Exchange from...
Paper Details
Title
Foreign Monitoring and Audit Quality: Evidence from Korea
Published Date
Sep 4, 2018
Journal
Volume
10
Issue
9
Pages
3151 - 3151
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