Corporate compensation policies and audit fees
Recent accounting research has started to investigate the links between corporate compensation and auditor compensation. Engel et al. (2010) take a first step to connect these previously distinct literatures by investigating the association between audit committee pay and audit fees. I discuss the findings of this study and then present complementary empirical evidence on the association between CEO compensation and audit fees. My descriptive empirical evidence suggests economically large co-variation in CEO compensation and audit fees. I conclude with suggestions for future research on the links between firms' corporate compensation and auditor compensation policies.
Year of publication: |
2010
|
---|---|
Authors: | Wysocki, Peter |
Published in: |
Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101. - Vol. 49.2010, 1-2, p. 155-160
|
Publisher: |
Elsevier |
Keywords: | Audit fees CEO compensation Complexity Entrenchment Risk |
Saved in:
Online Resource
Saved in favorites
Similar items by person
-
Hail, Luzi, (2010)
-
Corporate compensation policies and audit fees
Wysocki, Peter, (2010)
-
Accounting anomalies and fundamental analysis : a review of recent research advances
Richardson, Scott, (2010)
- More ...