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Journal Articles

Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees

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Kenneth L. Bills, Ling Lei Lisic, Timothy A. Seidel
Journal: The Accounting Review
The Accounting Review (2017) 92 (4): 27–52.
https://doi.org/10.2308/accr-51567
Published: 01 July 2017
... are higher for firms with new CEOs. Importantly, however, we note that careful CEO succession planning (i.e., promoting an “heir apparent”) attenuates perceptions of higher risk, as evidenced by a lack of an audit pricing adjustment. These results are robust to several alternative specifications and analyses...
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