Search Results - subject:"commitment to auditing"

Do regulatory policies on auditing affect executive pay?

Chen, Hui; Jeter, Debra C.; Yang, Ya-wen - In: International journal of accounting, auditing and … 9 (2013) 4, pp. 344-364

Persistent link: https://www.econbiz.de/10010253013

Do regulatory policies on auditing affect executive pay?

Chen, Hui; Jeter, Debra; Yang, Ya-Wen - In: International Journal of Accounting, Auditing and … 9 (2013) 4, pp. 344-364

The purpose of this paper is to investigate the impact on pay-performance sensitivity of a commitment by regulatory bodies to monitor the auditing of managers' financial reporting. Executive incentive pay is often analysed in isolation of the regulatory environment of auditing and financial...

Persistent link: https://www.econbiz.de/10010722770

Tradeable-permit pollution control systems with and without commitment to auditing

Chen, Hsiao-Chi; Liu, Shi-Miin - In: Environmental Economics and Policy Studies 7 (2005) 1, pp. 15-37

without commitment to auditing. If all firms are compliant, the equilibria under both of the schemes are the same. In contrast …, the regulator will audit more under no commitment to auditing. The system with no commitment to auditing is less efficient … than that with commitment to auditing. Copyright Springer Japan 2005 …

Persistent link: https://www.econbiz.de/10010949598