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Family presence in the firm’s capital and external auditor choice: Evidence from French listed firms

Accounting and management information systems, 2020-01, Vol.19 (2), p.195-214 [Peer Reviewed Journal]

Copyright Bucharest Academy of Economic Studies 2020 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2020.02001

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  • Title:
    Family presence in the firm’s capital and external auditor choice: Evidence from French listed firms
  • Author: Damak Ayadi, Salma ; Ben Salem, Rahma ; Abdouli, Asma
  • Subjects: Accounting - Business Administration ; Asymmetry ; Audit quality ; Auditors ; Audits ; Corporate governance ; family firms ; Family owned businesses ; family presence ; Global economy ; Hypotheses ; Quality ; Regression analysis ; Stockholders ; Studies ; Theory ; top 10 french audit firms
  • Is Part Of: Accounting and management information systems, 2020-01, Vol.19 (2), p.195-214
  • Description: Research question: The study investigates the impact of family presence in the firm’s capital on the demand for audit quality. Motivation: The place occupied by family businesses in the world economy and the role of external auditors as a guarantor of the quality of financial information. Idea: Auditor choice is one of the most important decisions a firm has to make. It is an important external governance mechanism. This study shows the effect of family presence in the firm’s capital on auditor choice. Data: In the study, a data set of 257 French listed firms during 2016 has been analysed. Tools: The study proposes a quantitative model based upon a binary logistic regression. Findings: Our results support that the family ownership structure is significantly and negatively related to the choice of higher-auditor quality. These results have allowed us to conclude that French family listed firms are less likely to appoint higher quality auditors. In summary, we find that family presence negatively affects the demand for audit quality.
  • Publisher: Bucharest: EDITURA ASE
  • Language: English
  • Identifier: ISSN: 1583-4387
    ISSN: 1843-8105
    EISSN: 2559-6004
    EISSN: 1583-4387
    DOI: 10.24818/jamis.2020.02001
  • Source: CEEOL: Open Access
    ProQuest Central
    DOAJ Directory of Open Access Journals
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