We thank Najah Attig, Ray Ball, Phil Beaulieu, Jochen Bigus, Narjess Boubakri, Jean-Claude Cosset, Shane Dikolli, John Eichenseher, Sadok El Ghoul, Steve Fortin, Ken Klassen, Richard Leftwich (the editor), Clive Lennox, Gordon Roberts, Oumar Sy, Josep Tribó, and especially an anonymous referee for insightful comments. Our research has also benefited from comments from participants at the 2006 AAA Annual Meeting in Washington, the 2006 FMA European Conference in Stockholm, the 2006 AAA Audit Midyear Meeting in Los Angeles, the 2005 International Conference on Finance in Copenhagen, the 10th Symposium on Finance, Banking, and Insurance in Karlsruhe, the 2005 Northern Finance Association Meeting in Vancouver, and the 3rd International Conference on Corporate Governance in Birmingham. Finally, we appreciate generous financial support from the Social Sciences and Humanities Research Council and excellent research assistance from Mouafek Abada and Dermot Murphy. All errors remain solely our responsibility.
Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure
Article first published online: 24 OCT 2006
Journal of Accounting Research
Volume 44, Issue 5, pages 889–929, December 2006
How to Cite
GUEDHAMI, O. and PITTMAN, J. A. (2006), Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure. Journal of Accounting Research, 44: 889–929. doi: 10.1111/j.1475-679X.2006.00219.x
- Issue published online: 24 OCT 2006
- Article first published online: 24 OCT 2006
- Received 2 May 2005; accepted 24 March 2006
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