Executive compensation horizon incentives, performance targets, and auditor risk assessment

Author:

Peng Qiyuan (Rachel),Sivadasan Padmakumar,Zhang Rui-Zhong (R.Z.)

Publisher

Elsevier BV

Subject

Sociology and Political Science,Accounting

Reference45 articles.

1. The relation between equity incentives and misreporting: The role of risk-taking incentives;Armstrong;J. Financ. Econ.,2013

2. Auditing Standard (AS) 2110. Identifying and Assessing Risks of Material Misstatement. https://pcaobus.org/oversight/standards/auditing-standards/details/AS2110.

3. Auditing Standard (AS) 2410. Related Parties. https://pcaobus.org/oversight/standards/auditing-standards/details/AS2410.

4. Compensation goals and firm performance;Bennett;J. Financ. Econ.,2017

5. Performance-vesting provisions in executive compensation;Bettis;J. Account. Econ.,2018

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