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IS-BILAT-Mobilitet Norge-USA /Canada

Agency Conflicts and Auditing in Private Firms

Tildelt: kr 55 000

I intend to provide empirical evidence on the role that external auditing plays in mitigating agency costs in privately held corporations. Using a very rich data set (obtained through special permission from the government) which allows me to partition th e sample in numerous ways related to agency conflicts among closely-held, private firms, I will investigate the hypothesis that auditors exert additional effort when auditing clients with higher agency costs. In addition, I will examine whether firms elec t to have their financial statements audited by a high quality auditor (i.e., a Big 4 firm) to alleviate agency conflicts.

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IS-BILAT-Mobilitet Norge-USA /Canada

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