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Ownership composition and non-audit service fees

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  • Mitra, Santanu
  • Hossain, Mahmud

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  • Mitra, Santanu & Hossain, Mahmud, 2007. "Ownership composition and non-audit service fees," Journal of Business Research, Elsevier, vol. 60(4), pages 348-356, April.
    • Handle: RePEc:eee:jbrese:v:60:y:2007:i:4:p:348-356
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    References listed on IDEAS

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    2. Kane, Gregory D. & Velury, Uma, 2004. "The role of institutional ownership in the market for auditing services: an empirical investigation," Journal of Business Research, Elsevier, vol. 57(9), pages 976-983, September.
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    5. Wahal, Sunil & McConnell, John J., 2000. "Do institutional investors exacerbate managerial myopia?," Journal of Corporate Finance, Elsevier, vol. 6(3), pages 307-329, September.
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    7. Michael Firth, 1997. "The Provision of Nonaudit Services by Accounting Firms to their Audit Clients," Contemporary Accounting Research, John Wiley & Sons, vol. 14(2), pages 1-21, June.
    8. 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.
    9. Mark L. DeFond & K. Raghunandan & K.R. Subramanyam, 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.
    10. Sanford J. Grossman & Oliver D. Hart, 1980. "Takeover Bids, the Free-Rider Problem, and the Theory of the Corporation," Bell Journal of Economics, The RAND Corporation, vol. 11(1), pages 42-64, Spring.
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    12. Steven Huddart, 1993. "The Effect of a Large Shareholder on Corporate Value," Management Science, INFORMS, vol. 39(11), pages 1407-1421, November.
    13. Duggal, Rakesh & Millar, James A., 1999. "Institutional ownership and firm performance: The case of bidder returns," Journal of Corporate Finance, Elsevier, vol. 5(2), pages 103-117, June.
    14. Demsetz, Harold & Lehn, Kenneth, 1985. "The Structure of Corporate Ownership: Causes and Consequences," Journal of Political Economy, University of Chicago Press, vol. 93(6), pages 1155-1177, December.
    15. Simunic, Da, 1984. "Auditing, Consulting, And Auditor Independence," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 679-702.
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    17. Johnson, Marilyn F. & Nelson, Karen K. & Frankel, Richard M., 2002. "The Relation Between Auditor's Fees for Non-audit Services and Earnings Quality," Research Papers 1696r, Stanford University, Graduate School of Business.
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    Cited by:

    1. Shin, Jongtae & Shin, Hyun, 2013. "Institutional ownership and technological relatedness: A test of endogeneity," Journal of Business Research, Elsevier, vol. 66(11), pages 2279-2286.
    2. Guiral, Andrés & Ruiz, Emiliano & Choi, Hyun Jung, 2014. "Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(1), pages 44-57.
    3. Ismail Adelopo & Kumba Jallow & Peter Scott, 2012. "Multiple large ownership structure, audit committee activity and audit fees," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(2), pages 100-121, September.
    4. De Fuentes, Cristina & Porcuna, Rubén, 2016. "Main drivers of consultancy services: A meta-analytic approach," Journal of Business Research, Elsevier, vol. 69(11), pages 4775-4780.
    5. L. Van De Velde & I. De Beelde, 2009. "Audit- and non-audit fees and company characteristics in Belgium," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/589, Ghent University, Faculty of Economics and Business Administration.
    6. Siti Subaryani Binti Zainol & M. Krishna Moorthy & Tengku Rahimah Binti Tengku Arifin, 2012. "Determinants of Non-Audit Services in Malaysia: A Theoretical Model," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(3), pages 97-111, July.

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