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The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees
16 references·15 citing·42 second hop
The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees (2014)The Impact of CEO and CFO Equity Incentiv…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The impact of performance-based compensation on misreporting (2005)The impact of performance-bas…Managerial incentives and risk-taking☆ (2005)Managerial incentives and ris…Equity Incentives and Earnings Management (2005)Equity Incentives and Earning…CEO incentives and earnings management (2004)CEO incentives and earnings m…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility (2002)Estimating the Value of Emplo…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…The use of equity grants to manage optimal equity incentive levels (1999)The use of equity grants to m…The sensitivity of CEO wealth to equity risk: an analysis of the magnitude and determinants (1999)The sensitivity of CEO wealth…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…Are CEOs Really Paid Like Bureaucrats? (1998)Are CEOs Really Paid Like Bur…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…CEO-CFO tenure consistency and audit fees (2022)CEO-CFO tenure consistency an…The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment (2021)The Impact of Shareholder Lit…Generalist CEOs and Audit Pricing (2021)Generalist CEOs and Audit Pri…Industry tournament incentives and audit fees (2020)Industry tournament incentive…CEO Political Ideologies and Auditor-Client Contracting (2020)CEO Political Ideologies and …Implications of CEO Succession Origin and In-House Experience for Audit Pricing (2019)Implications of CEO Successio…How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership (2019)How does the executive pay ga…CEO tenure and audit pricing (2019)CEO tenure and audit pricingThe relation between corporate governance mechanisms, executive compensation and audit fees (2018)The relation between corporat…Money laundering and audit fees (2017)Money laundering and audit fe…It Is Not Only What You Know, It Is Also Who You Know: CEO Network Connections and Financial Reporting Quality (2017)It Is Not Only What You Know,…Investment-Related Pressure and Audit Risk (2017)Investment-Related Pressure a…Executive tournament incentives and audit fees (2017)Executive tournament incentiv…The motivations of earnings management and financial aggressiveness in American firms listed on the NASDAQ 100 (2016)The motivations of earnings m…Auditor Pricing of Excess Cash Holdings (2015)Auditor Pricing of Excess Cas…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Pricing of Options and Corporate Liabilities (1973)Boards: Does one size fit all☆ (2007)Are Overconfident CEOs Better Innovators? (2012)Corporate Immunity to the COVID-19 Pandemic (2020)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The role of information and financial reporting in corporate governance and debt contracting (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Auditor size and audit quality (1981)A review of archival auditing research (2014)Proximity and Investment: Evidence from Plant-Level Data (2011)Women on board: Does boardroom gender diversity affect firm risk? (2015)Pilot CEOs and corporate innovation (2016)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)
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References

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  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 1999The sensitivity of CEO wealth to equity risk: an analysis of the magnitude and determinants1,391 cited
  • 1998Are CEOs Really Paid Like Bureaucrats?1,373 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions

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1,352 cited
  • 2005The impact of performance-based compensation on misreporting1,342 cited
  • Cited by

    • 2020CEO Political Ideologies and Auditor-Client Contracting50 cited
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    • 2017It Is Not Only What You Know, It Is Also Who You Know: CEO Network Connections and Financial Reporting Quality48 cited
    • 2019CEO tenure and audit pricing43 cited
    • 2021The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment37 cited
    • 2017Money laundering and audit fees34 cited
    • 2021Generalist CEOs and Audit Pricing31 cited
    • 2017Executive tournament incentives and audit fees29 cited
    • 2019How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership28 cited
    • 2020Industry tournament incentives and audit fees27 cited
    • 2015Auditor Pricing of Excess Cash Holdings27 cited
    • 2019Implications of CEO Succession Origin and In-House Experience for Audit Pricing22 cited
    • 2022CEO-CFO tenure consistency and audit fees21 cited
    • 2016The motivations of earnings management and financial aggressiveness in American firms listed on the NASDAQ 10021 cited
    • 2017Investment-Related Pressure and Audit Risk21 cited