Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective
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DOI: 10.1108/maj-05-2019-2312
Abstract: Purpose This study aims to examine the effect of the auditor-client relationship (ACR) on related party transaction (RPT) types of disclosure, either RPT-efficient or RPT-conflict. This study also examines whether family controlling shareholders (FCS) negatively… read more here.
Keywords: auditor; disclosure; close acr; relationship ... See more keywords