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What is Voluntary Demand For Internal and External Auditing by Family Businesses about?

This study explores the voluntary demand for internal and external auditing among family businesses, highlighting the impact of firm characteristics such as size, debt, and ownership structure on this demand. Findings indicate that internal audits are more common than external audits, with a significant correlation between the proportion of nonfamily management and the demand for external auditing, while internal and external audits are often viewed as substitutes. The research contributes to the understand

Author

kevin23002

Language

EN