How does the type of equity compensation of audit committee affect audit fees?
Sign Up to like & getrecommendations! Published in 2019 at "Advances in Accounting"
DOI: 10.1016/j.adiac.2019.02.001
Abstract: Abstract Based on agency theory, if equity compensation aligns audit committee members' interests with those of shareholders, the audit committee will provide effective oversight and demand more thorough audit coverage and scope. This will result… read more here.
Keywords: audit committee; equity compensation; audit;
Is there a trade-off between accrual-based and real earnings management? Evidence from equity compensation and market pricing
Sign Up to like & getrecommendations! Published in 2019 at "Finance Research Letters"
DOI: 10.1016/j.frl.2018.04.021
Abstract: Recent studies indicate a trade-off relation between accrual-based and real earnings management strategies. This paper studies the relation by examining the impact of the equity compensation of chief executive officers (CEOs) on earnings management and… read more here.
Keywords: management; based real; earnings management; equity compensation ... See more keywords