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BusinessAccountancyAccountingAuditingCorporate FinanceFinancial AccountingBoard IndependenceBoard OversightEarnings QualityExternal AuditExternal AuditingFinancial Statement AuditsAudit Committee IndependenceAudit IndependenceAuditor AccountabilityBoard CharacteristicsExternal Audit Independence
51
Separation of Ownership and Control
Eugene F. Fama, Michael C. Jensen · The Journal of Law and Economics · 1983 · 19.1K citations
Florencio López‐de‐Silanes, Andrei Shleifer, Robert W. Vishny · Journal of Political Economy · 1998 · 18.1K citations
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Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations
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