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Keywords: auditor risk assessment
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 1–25.
Published: 01 May 2014
... efficiency ( Broussard et al. 2004 ). Empirical evidence seems to support the interest alignment effect of CEO equity incentives. audit fees auditor risk assessment equity incentive accounting manipulation The importance of explicitly considering executive incentive plans in the auditing...