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Keywords: Family controlling shareholders
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2021) 36 (4): 591–615.
Published: 09 July 2021
... shareholders G3 M4 M41 M42 We examine the implication of the auditor-client relationship (ACR) for monitoring the disclosure of related-party transactions (RPTs) and whether family controlling shareholders (FCS) have any effect on the relationship. History has shown that opportunistic...
