The Effects of Clawbacks on Auditors’ Propensity to Propose Restatements and Risk Assessments
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DOI: 10.1007/s10551-018-3846-x
Abstract: Both the Sarbanes–Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions that require executives to pay back incentive compensation earned on financial statements that are restated in a subsequent period. Such… read more here.
Keywords: clawbacks auditors; effects clawbacks; propensity propose; propose restatements ... See more keywords