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Keywords: equity incentives
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Journal Articles
The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees
Available to Purchase
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 111–139.
Published: 01 May 2014
... risk associated with equity incentives. We use the association between audit fees and CEO and CFO equity incentives to infer whether auditors increase audit scope and perceive greater risk as equity incentives increase. Equity incentives are defined as the sensitivity of the value of executives' equity...
