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Keywords: financial reporting risk
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Journal Articles
Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2017) 92 (4): 27–52.
Published: 01 July 2017
...Kenneth L. Bills; Ling Lei Lisic; Timothy A. Seidel ABSTRACT In this paper, we examine how CEO succession and succession planning affect perceptions of financial reporting risk among stakeholders who are responsible for and oversee firms' financial reporting (e.g., auditors, management, and audit...