Do auditors recognize managerial risk-taking incentives?
Year of publication: |
2017
|
---|---|
Authors: | Koh, Wei Chern ; Lee, Kin Wai |
Published in: |
International journal of business. - Taichung, Taiwan : College of Management, Chaoyang University of Technology, ISSN 1083-4346, ZDB-ID 1315114-9. - Vol. 22.2017, 3, p. 206-229
|
Subject: | auditors | audit fee | audit opinion | managerial incentives | Wirtschaftsprüfung | Financial audit | Führungskräfte | Managers | Honorar | Fee (Remuneration) | Leistungsanreiz | Performance incentive | Anreiz | Incentives | Prinzipal-Agent-Theorie | Agency theory | Managervergütung | Executive compensation | Dienstleistungsqualität | Service quality | Leistungsentgelt | Performance pay | Jahresabschlussprüfung | Financial statement audit | Risikomanagement | Risk management |
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