Browsing HBS Scholarly Articles by Keyword "conflict of interests"
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Agency Costs, Mispricing, and Ownership Structure
(Wiley Online, 2012)Standard theories of corporate ownership assume that because markets are efficient, insiders ultimately bear all agency costs that they create and therefore have a strong incentive to minimize conflicts of interest with ... -
Non-audit services and financial reporting quality: evidence from 1978 to 1980
(2013)We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, ...