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Keywords: Largest shareholder ownership
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2019) 34 (5): 627–652.
Published: 24 May 2019
... further find that the positive effect of the largest shareholder ownership (board independence) on investment in internal auditing is attenuated in firms with greater board independence (ownership of the largest shareholders) suggesting that the complementary effect of the two governance mechanisms...
