... effect in family firms. As a result, implementing such protections would increase the demand for higher-quality audits (and thus higher audit fees). In addition, a neutral and independent environment for board members (especially independent directors) needs to be ensured to empower audit committees...

...Hanvedes Daovisan; Thanapauge Chamaratana Purpose The purpose of this study is to apply a grounded theory (GT) approach to develop a theory of resistance to change in the financial management of Laotian family firms. Design/methodology/approach The research adopts a GT approach, using...

... business Transition to non‐family business Management accounting change Austria Managers Accounting Family firms Family businesses form the majority of firms in most industrialised countries. Depending on the cultural context and the definition of a family business, as much as 60‐85 per cent...