Auditors’ Economic Incentives and the Sensitivity of Managerial Pay to Accounting Performance
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DOI: 10.1111/auar.12154
Abstract: The use of managerial incentives to manage earnings in order to enhance accounting performance†based compensation is greater when auditors have economic incentives to compromise their independence. Hence, compensation committees face more difficulties in determining… read more here.
Keywords: auditors economic; compensation; economic incentives; accounting ... See more keywords