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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
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Executive equity risk-taking incentives and audit pricing
Chen, Yangyang; Gul, Ferdinand A.; Veeraraghavan, Madhu; … - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2205-2234
Persistent link: https://www.econbiz.de/10011414452
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Corporate Governance, CEO Compensation and Accounting Conservatism
Sikalidis, Alexandros - In: International journal of business and economic sciences … 14 (2021) 1, pp. 80-95
compensation and accounting conservatism. Design/methodology/approach: We use market-based and accrual-based measures to estimate … accounting conservatism. According to prior literature (Core, Holthausen and Larcker, 1999; Bhojraj and Sengupta, 2003; Rees and … relation between CEO bonus compensation and accounting conservatism. Finding: Our sample consists of S&P 500 companies while …
Persistent link: https://www.econbiz.de/10012604068
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Rationalizing the Dodd-Frank clawback
Fried, Jesse M. - 2016
On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...
Persistent link: https://www.econbiz.de/10011578666
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The effects of imperfect auditing on managerial compensation
Baglioni, Angelo; Colombo, Luca - In: International review of economics & finance : IREF 20 (2011) 4, pp. 542-548
Persistent link: https://www.econbiz.de/10009303982
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CEO equity incentives and audit fees
Kim, Yongtae; Li, Haidan; Li, Siqi - In: Contemporary accounting research : a journal of the … 32 (2015) 2, pp. 608-638
Persistent link: https://www.econbiz.de/10011344219
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The impact of auditor changes on CEO compensation
Zhang, Yinghong - In: International journal of economics and finance 6 (2014) 1, pp. 1-14
Persistent link: https://www.econbiz.de/10010236912
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The effect of outside directors' and auditors' incentives on managers' ability to manage cash bonuses
Pott, Christiane; Tebben, Tobias; Watrin, Christoph - In: Journal of management & governance 18 (2014) 2, pp. 505-540
Persistent link: https://www.econbiz.de/10010348779
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Monitoring capabilities of busy and overlap directors : evidence from Australia
Fernández Méndez, Carlos; Pathan, Shams; Arrondo … - In: Pacific-Basin finance journal 35 (2015) 1, pp. 444-469
Persistent link: https://www.econbiz.de/10011538420
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How do auditors perceive CEO's risk-taking incentives?
Fargher, Neil; Jiang, Alicia; Yu, Yangxin - In: Accounting and finance : journal of the Accounting … 54 (2014) 4, pp. 1157-1181
Persistent link: https://www.econbiz.de/10010471799