volume 29, issue 2, P173-195 2014
DOI: 10.1108/maj-04-2013-0856
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Hyeesoo H. Chung, Jinyoung P. Wynn

Abstract: Purpose – This study aims to examine the association between corporate governance and audit fees using directors' and officers' (D&O) insurance premiums as a proxy for overall governance quality. The use of an overall governance measure that captures both structural and non-structural governance features may shed light on the association between governance and audit fees, which is known to be inconclusive in the literature. Design/me…

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