Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia

Journal of Accounting Research, Volume 43, Issue 1, 2005, Pages 35-72.

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Keywords:
auditoreast asiacorporate governanceemerging marketagency problem

Abstract:

Abstract Inemerging markets, the concentration of corporate ownership has created agency conflicts between controlling owners and minority shareholders. Conventional corporate control mechanisms,such as boards ofdirectors and takeovers are typically weak ,in containing ,the agency ,problem. This study examines whether,e...More

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