The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan

The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan

The role of family owners in the internal control environment is characterized by contradictory theoretical arguments i.e., entrenchment and alignment behavior. Therefore, the objective of this study is to investigate the behavior exhibited by family owners concerning the internal control environmen...

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Bibliographic Details
Main Authors: Imran Abbas Jadoon, Umara Noreen, Usman Ayub, Muhammad Tahir, Naima Shahzadi
Format: Article
Language:English
Published: MDPI AG 2021-08-01
Series:Sustainability
Subjects:
family-owned firms
entrenchment effect
alignment effect
internal control quality
internal control disclosure
Online Access:https://www.mdpi.com/2071-1050/13/16/8755

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