@incollection{,
	
					
					
					D535A009A41E48DF4479A19A34A9FCD8
				,
	author={{Abu SeiniOdudu} and {Dr. JoshuaOkpanachi} and {Dr. Adabenege O.Yahaya} and {Federal University Dutsin-Ma}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1916979
}

@incollection{b0,
	
	
		,
	title={{Family and foreign ownership structure on Jordian credit risk management assessments}}
		,
	author={{
			AAbdalla
		}}
	
	
		,
	journal={{International Research Journal of Finance and Economics}}
		
			4
			90
			,
	year={2012}
		
	
	,
	note={92-113 or www}

}

@incollection{b1,
	
	
		,
	title={{Audit quality, corporate governance and firm characteristics in Nigeria}}
		,
	author={{
			SBAdeyemi
		} and {
			TOFagbemi
		}}
		
	
	
		,
	journal={{International Journal of Business and Management}}
		
			5
			5
			
			,
	year={2010}
		
	

}

@incollection{b2,
	
	
		,
	title={{The role, compromise and problems of the external auditors in corporate governance}}
		,
	author={{
			JAlabede
		}}
	
	
		,
	journal={{Research Journal of Finance and Accounting}}
		
			3
			9
			
			,
	year={2012}
		
	

}

@incollection{b3,
	
	
		,
	title={{Audit fees and audit quality: A Study of listed companies in the downstream sector of Nigerian Petroleum Industry}}
		,
	author={{
			MMAliu
		} and {
			JOkpanachi
		} and {
			NMohammed
		}}
		
		
		10.18488/journal.73.2018.62.59.73
	
	
		,
	journal={{Humanities and Social Sciences Letters}}
		
			6
			2
			
			,
	year={2018}
		
	

}

@incollection{b4,
	
	
		,
	title={{Board composition: Balancing family influence in S and P 500 firms}}
		,
	author={{
			RAnderson
		} and {
			DReeb
		}}
		
	
	
		,
	journal={{Administrative Science Quarterly}}
		
			49
			
			,
	year={2003}
		
	

}

@book{b5,
	
	
		,
	title={{The modern corporation and private property. Transaction publishers}}
		,
	author={{
			ABerle
		} and {
			GGMeans
		}}
		
		
			,
	year={1932}
			,
	address={New York, Macmillam. USA}
		
	

}

@incollection{b6,
	
	
		,
	title={{Corporate governance and managerial preferences}}
		,
	author={{
			MBertrand
		} and {
			SMullainathan
		}}
		
	
	
		,
	journal={{Journal of Political Economy}}
		
			111
			
			,
	year={2003}
		
	
	,
	note={Enjoying the quiet life}

}

@book{b7,
	
	
		,
	title={{Report and recommendations of Blue Ribbon Committee on improving the effectiveness of corporate audit committees. New York Stock Exchange and National Association of Securities Dealers}}
		
			,
	year={1999}
			,
	address={New York}
		
		
			Blue Ribbon Committee (BRC
		
	

}

@book{b8,
	
	
		,
	title={{The influence of family ownership on the quality of Accounting information}}
		,
	author={{
			SCascino
		} and {
			APugliese
		} and {
			Mussolino
		} and {
			CSansone
		}}
		
		
		
		
		
			,
	year={2010. 2015}
		
	

}

@incollection{b9,
	
	
		,
	title={{Auditors' governance functions and legal environments An international investigation}}
		,
	author={{
			J-HChoi
		} and {
			TWong
		}}
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			24
			
			,
	year={2007}
		
	

}

@incollection{b10,
	
	
		,
	title={{Trends and directions in the development of a strategic management theory of the family firm}}
		,
	author={{
			JJChrisman
		} and {
			JHChua
		} and {
			PSharma
		}}
		
		
	
	
		,
	booktitle={{Entrepreneurship Theory & Practice}}
				
			,
	year={2005}
			29
			
		
	

}

@book{b11,
	
	
		,
	title={{Ownership concentration, family control, and auditor choice: Evidence from an emerging market}}
		,
	author={{
			SDarmadi
		}}
		
		
			,
	year={2012}
		
	

}

@incollection{b12,
	
	
		,
	title={{Auditor size and audit quality}}
		,
	author={{
			LEDeangelo
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			3
			3
			
			,
	year={1981a}
		
	

}

@incollection{b13,
	
	
		,
	title={{Auditor independence" low balling" and disclosure regulation}}
		,
	author={{
			LEDeangelo
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			3
			2
			
			,
	year={1981b}
		
	

}

@book{b14,
	
	
		,
	title={{Comparing Wages, Skills, and Productivity between Domestic and Foreign Owned Manufacturing Establishments in the United States}}
		,
	author={{
			MDoms
		} and {
			JJensen
		}}
		
		
			,
	year={1998}
			,
	address={Baldwin, R., Lipsey}
		
	

}

@incollection{b15,
	
	
		,
	title={{Separation of ownership and control}}
		,
	author={{
			EFFama
		} and {
			MJensen
		}}
		
		10.1086/467037
		
	
	
		,
	journal={{Journal of Law and Economics}}
		
			26
			2
			
			,
	year={1983}
		
	

}

@incollection{b16,
	
	
		,
	title={{Audit fees: an analysis of the family and nonfamily business listed on the BM & FBovespa}}
		,
	author={{
			BFranciele
		} and {
			RCPaulo
		} and {
			FLeandro
		}}
		
		
		DOI:10.7819/ rbgn.v17i54. 1693
	
	
		,
	journal={{Review of Business Management}}
		
			17
			
			,
	year={2015}
		
	

}

@incollection{b17,
	
	
		,
	title={{Does family ownership reduce corporate tax avoidance. The moderating effect of audit quality}}
		,
	author={{
			SGaaya
		} and {
			NLakhal
		} and {
			FLakhal
		}}
		
		
		10.1108/MAJ-02-2017-1530
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			4
			
			,
	year={2017}
		
	

}

@incollection{b18,
	
	
		,
	title={{Firm Characteristics, Corporate Governance and Firm Value}}
		,
	author={{
			UHartono
		} and {
			BSubroto
		} and {
			Djumahir
		} and {
			GIrianto
		}}
		
		
		
	
	
		,
	journal={{International Journal of Business and Behavioral Sciences}}
		
			3
			8
			
			,
	year={2013}
		
	

}

@book{b19,
	
	
		,
	title={{Auditor choice and audit fees in family firms: Evidence from the S& P 1500}}
		,
	author={{
			JLHo
		} and {
			FKang
		}}
		
		
		
			,
	year={2011}
		
	

}

@incollection{b20,
	
	
		,
	title={{Managerial empire building and firm disclosure}}
		,
	author={{
			OKHope
		} and {
			WThomas
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			46
			
			,
	year={2008}
		
	

}

@incollection{b21,
	
	
		,
	title={{Theory of firm: Managerial behaviour, agency costs and ownership structure}}
		,
	author={{
			MJensen
		} and {
			WMeckling
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			3
			4
			
			,
	year={1976}
		
	

}

@incollection{b22,
	
	
		,
	title={{Managerial ownership, Audit Quality and Firm Performance in Malaysian}}
		,
	author={{
			JLJohnson
		} and {
			CMDaily
		} and {
			.AEllstrand
		}}
		
		
	
	
		,
	journal={{International Journal of Arts and Commerce}}
		,
	editor={24. Jusoh, M.A., Ahmad, A., & Omar, B.}
		
			22
			3
			
			,
	year={1995. 2013}
		
	
	,
	note={Journal of Management}

}

@incollection{b23,
	
	
		,
	title={{Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms}}
		,
	author={{
			HTKhanh
		} and {
			NKhuong
		}}
		
	
	
		,
	journal={{International Journal of Economics and Financial Issues}}
		
			8
			4
			
			,
	year={2018. 2018}
		
	

}

@incollection{b24,
	
	
		,
	title={{Does ownership structure affects audit quality: Evidence from Bahrain}}
		,
	author={{
			HKhasharmeh
		} and {
			Joseph
		}}
		
	
	
		,
	journal={{Global Science Research Journal}}
		
			4
			3
			
			,
	year={2017}
		
	

}

@incollection{b25,
	
	
		,
	title={{Does auditor designation by the regulatory authority improve audit quality}}
		,
	author={{
			JKim
		} and {
			CYi
		}}
		
	
	
		,
	journal={{Korea. Journal of Accounting and Public Policy}}
		
			28
			3
			
			,
	year={2009}
		
	

}

@book{b26,
	
	
		,
	title={{Determinants of Audit Fees for Listed Firms in Kenya. A research project submitted to the school of business, Department of business administration in partial fulfillment of the requirement for the award of Master of business administration}}
		,
	author={{
			KEKiptum
		}}
		
			,
	year={2013}
			,
	address={Nairobi, Kenya University}
		
	

}

@incollection{b27,
	
	
		,
	title={{Earnings management and investor protection: An international comparison}}
		,
	author={{
			CLeuz
		} and {
			Nanda
		} and {
			PWysocki
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			69
			3
			
			,
	year={2003}
		
	

}

@book{b28,
	
	
		,
	title={{Working papers at University of Southern California downloaded on the 21 st}}
		,
	author={{
			DMark
		} and {
			ZJieying
		}}
		
		
			,
	year={2013. September. 2018}
		
	
	,
	note={Review of archival auditing research}

}

@incollection{b29,
	
	
		,
	title={{Exploring the term of the auditor-client relationship and the quality of earnings, A case for mandatory auditor rotation?}}
		,
	author={{
			JNMyers
		} and {
			LAMyers
		} and {
			TOmer
		}}
		
		
	
	
		,
	journal={{The Accounting Review}}
		
			78
			
			,
	year={2003}
		
	

}

@incollection{b30,
	
	
		,
	title={{The role of auditing in small, private family firms: is it about quality and credibility}}
		,
	author={{
			MNiskanen
		} and {
			JKarjalainen
		} and {
			JNiskanen
		}}
		
		
	
	
		,
	journal={{Family Business Review}}
		
			23
			3
			
			,
	year={2010}
		
	

}

@incollection{b31,
	
	
		,
	title={{The role of auditors in the Nigerian Banking crises}}
		,
	author={{
			JOtnusanya
		} and {
			SO & Lauwo
		}}
		
	
	
		,
	journal={{Accountancy Business and Public Interest}}
		
			9
			3
			
			,
	year={2010}
		
	

}

@incollection{b32,
	
	
		,
	title={{Audit fees and auditor size: Further evidence}}
		,
	author={{
			ZPalmrose
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			24
			
			,
	year={1986}
		
	

}

@incollection{b33,
	
	
		,
	title={{The impact of internal governance mechanisms on audit quality: A study of large listed companies in China}}
		,
	author={{
			YShan
		}}
	
	
		,
	journal={{International Journal of Physical and Social Sciences}}
		
			2
			7
			
			,
	year={2012. 2012}
		
		
			University of Adelaide
		
	
	,
	note={Business School}

}

@book{b34,
	
	
		,
	title={{Manufacturing}}
		,
	author={{
			OSola
		} and {
			TObamuyi
		} and {
			MAdekunjo
		} and {
			F
		} and {
			OOgunleye
		} and {
			E
		} and {
			O
		}}
		
		
		
		
		
		
		
			,
	year={2013}
		
	

}