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Chapter 4. Executive Compensation: Where We Are, and How We Got There
Murphy, Kevin J. - 2013
, accounting rules, legislation, and the general political climate. A major theme of this study is that government intervention has …
Persistent link: https://www.econbiz.de/10014025560
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Abnormal Audit Fees and Audit Quality : The Importance of Considering Managerial Incentives in Tests of Earnings Management
Eshleman, John Daniel - 2014
Are high audit fees a signal that the auditor exerted more effort or a signal that the auditor may be losing her independence? Prior literature offers conflicting evidence. In this paper, we re-examine the issue on a sample of clients who have both the incentive and the ability to use...
Persistent link: https://www.econbiz.de/10013058925
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CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form
Lisic, Ling Lei; Neal, Terry L.; Zhang, Ivy; Zhang, Yan - 2018
During the past decade, new regulations have been adopted to improve audit committee effectiveness. Prior research has generally provided evidence in support of these regulations and suggests that a more independent and expert audit committee is more effective. We posit that CEO power reduces or...
Persistent link: https://www.econbiz.de/10014040865
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Accounting regulation changes : differing attitudes of directors and auditors
O'Leary, Conor; Boolaky, Pran; Delaney, Deborah - In: International journal of accounting, auditing and … 9 (2013) 4, pp. 365-387
Persistent link: https://www.econbiz.de/10010253008
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CFO narcissism and financial reporting quality
Ham, Charles; Lang, Mark H.; Seybert, Nicholas; Wang, … - In: Journal of accounting research 55 (2017) 5, pp. 1089-1135
Persistent link: https://www.econbiz.de/10011790756
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Do CFO outside directorships benefit or harm home firm financial reporting quality?
Cunningham, Lauren M.; Myers, Linda A.; Short, Justin C. - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 101-118
Persistent link: https://www.econbiz.de/10014576969
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Accounting Conservatism and Income Smoothing after the Japanese Sarbanes–Oxley Act
Eddie, Ian - 2018
Lobo and Zhou (2006) find an increase in accounting conservatism following the Sarbanes–Oxley Act of 2002. In Japan … accounting conservatism following J-SOX and demonstrate an increase in accounting conservatism in the post-J-SOX period. In … accruals in the post-J-SOX period. In addition to accounting conservatism, this study focuses on income smoothing and …
Persistent link: https://www.econbiz.de/10012917998
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Improving Experienced Auditors’ Detection of Deception in CEO Narratives
Hobson, Jessen L. - 2018
We experimentally study the deception detection capabilities of experienced auditors, using CEO narratives from earnings conference calls as case materials. We randomly assign narratives of fraud and non-fraud companies to auditors as well as the presence versus absence of an instruction...
Persistent link: https://www.econbiz.de/10012925672
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The importance of the chief audit executive's communication : experimental evidence on internal auditors' judgments in a "two masters setting"
Hoos, Florian; Kochetova-Kozloski, Natalia; D'Arcy, Anne - In: International journal of auditing : IJA 19 (2015) 3, pp. 166-181
Persistent link: https://www.econbiz.de/10011522886