volume 35, issue 4, P477-497 2019
DOI: 10.1108/maj-01-2019-2153
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Waddah Kamal Hassan Omer, Adel Ali Al-Qadasi

Abstract: Purpose Responding to the call for research into the behavior of family companies to provide better understanding of corporate governance, this paper aims to examine the impact of boards’ effectiveness on the investment in monitoring costs (i.e. audit fees, internal audit function budget and executive remuneration) and how this relationship is moderated by family control. Design/methodology/approach A sample of 2,176 firm-year observations of Malaysian listed companies is used. The ordinary least square reg…

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