Related party transactions and audit risk
Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual effect of RPTs, i.e., transaction efficiency...
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| Main Authors: | , , |
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| Format: | article |
| Language: | EN |
| Published: |
Taylor & Francis Group
2021
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| Subjects: | |
| Online Access: | https://doaj.org/article/07946a945b9d4daca9125f82fcd3602b |
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