Determining factors for audit opinion in private family and non-family firms. Evidence from Spain
Download full text from publisher
References listed on IDEAS
- Hope, Ole-Kristian & Langli, John Christian & Thomas, Wayne B., 2012. "Agency conflicts and auditing in private firms," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 500-517.
- Feng Chen & Songlan Peng & Shuang Xue & Zhifeng Yang & Feiteng Ye, 2016. "Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 79-112, March.
- Arosa, Blanca & Iturralde, Txomin & Maseda, Amaia, 2010. "Ownership structure and firm performance in non-listed firms: Evidence from Spain," Journal of Family Business Strategy, Elsevier, vol. 1(2), pages 88-96, June.
- repec:bla:joares:v:18:y:1980:i:1:p:161-190 is not listed on IDEAS
- Michael Dobler, 2014. "Auditor-provided non-audit services in listed and private family firms," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(5), pages 427-454, May.
- Di Cai & Jin-hui Luo & Di-fang Wan, 2012. "Family CEOs: Do they benefit firm performance in China?," Asia Pacific Journal of Management, Springer, vol. 29(4), pages 923-947, December.
- repec:bde:joures:y:2017:i:6:d:aa:n:15 is not listed on IDEAS
- Lukas Setia-Atmaja, 2010. "Dividend and debt policies of family controlled firms: The impact of board independence," International Journal of Managerial Finance, Emerald Group Publishing, vol. 6(2), pages 128-142, April.
- Anderson, Ronald C. & Mansi, Sattar A. & Reeb, David M., 2003. "Founding family ownership and the agency cost of debt," Journal of Financial Economics, Elsevier, vol. 68(2), pages 263-285, May.
- Jennifer C. Ireland, 2003. "An Empirical Investigation of Determinants of Audit Reports in the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30, pages 975-1016.
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
- repec:ipg:wpaper:42 is not listed on IDEAS
- Mark L. DeFond, 2002. "Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions," Journal of Accounting Research, Wiley Blackwell, vol. 40(4), pages 1247-1274, September.
- repec:bla:joares:v:18:y:1980:i:1:p:312-324 is not listed on IDEAS
- repec:cup:apsrev:v:89:y:1995:i:03:p:634-647_00 is not listed on IDEAS
- repec:eee:accfor:v:38:y:2014:i:1:p:38-54 is not listed on IDEAS
- Firth, Michael & Rui, Oliver M. & Wu, Xi, 2012. "How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China," The International Journal of Accounting, Elsevier, vol. 47(1), pages 109-138.
- repec:ipg:wpaper:201405 is not listed on IDEAS
- repec:ipg:wpaper:2014-043 is not listed on IDEAS
- Lennox, Clive, 2000. "Do companies successfully engage in opinion-shopping? Evidence from the UK," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 321-337, June.
- Ghosh, Aloke(Al) & Tang, Charles Y., 2015. "Assessing financial reporting quality of family firms: The auditors׳ perspective," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 95-116.
- Pietro Gottardo & Anna Maria Moisello, 2014. "The capital structure choices of family firms: Evidence from Italian medium-large unlisted firms," Managerial Finance, Emerald Group Publishing, vol. 40(3), pages 254-275, March.
- repec:ipg:wpaper:201412 is not listed on IDEAS
- King, Michael R. & Santor, Eric, 2008.
"Family values: Ownership structure, performance and capital structure of Canadian firms,"
Journal of Banking & Finance,
Elsevier, vol. 32(11), pages 2423-2432, November.
- Michael R. King & Eric Santor, 2007. "Family Values: Ownership Structure, Performance and Capital Structure of Canadian Firms," Staff Working Papers 07-40, Bank of Canada.
- Ahsan Habib, 2013. "A meta-analysis of the determinants of modified audit opinion decisions," Managerial Auditing Journal, Emerald Group Publishing, vol. 28(3), pages 184-216, March.
- Margaritis, Dimitris & Psillaki, Maria, 2010. "Capital structure, equity ownership and firm performance," Journal of Banking & Finance, Elsevier, vol. 34(3), pages 621-632, March.
- Songini, Lucrezia & Gnan, Luca & Malmi, Teemu, 2013. "The role and impact of accounting in family business," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 71-83.
- Corten, Maarten & Steijvers, Tensie & Lybaert, Nadine, 2017. "The effect of intrafamily agency conflicts on audit demand in private family firms: The moderating role of the board of directors," Journal of Family Business Strategy, Elsevier, vol. 8(1), pages 13-28.
- Chiraz Ben Ali & Cédric Lesage, 2014. "Audit Fees in Family Firms: Evidence From U.S. Listed Companies," Working Papers 2014-43, Department of Research, Ipag Business School.
- Annalisa Prencipe & Sasson Bar-Yosef & Henri C. Dekker, 2014. "Accounting Research in Family Firms: Theoretical and Empirical Challenges," European Accounting Review, Taylor & Francis Journals, vol. 23(3), pages 361-385, September.
More about this item
KeywordsAuditing; Family Business; Agency Theory; Big 4; Audit Opinion.;
- M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2017-10-29 (Accounting & Auditing)
- NEP-ALL-2017-10-29 (All new papers)
- NEP-EUR-2017-10-29 (Microeconomic European Issues)
- NEP-SBM-2017-10-29 (Small Business Management)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gov:wpfami:1701. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Patricio Sanchez-Fernandez). General contact details of provider: http://edirc.repec.org/data/geviges.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.