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Keywords: equity incentive
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 1–25.
Published: 01 May 2014
... incentive plans by auditors in the auditing process. By empirically testing auditors' responses to CEO/CFO equity incentives in planning and pricing decisions using data from 2002 through 2009, we document compelling evidence that CFO equity incentives are positively associated with audit fees and CEO...
