The State of the Literature on Audit Committee Compensation and Its Implications for Practice and Research

Author:

Hayek Caroline Claro1

Affiliation:

1. Texas A&M University–Commerce

Abstract

SUMMARY The compensation structure of audit committee members has shifted over time to comprise greater proportions of equity and less cash. Practitioners and researchers debate what mixture of cash and equity compensation promotes audit committee objectivity and financial reporting quality. This article summarizes the current state of the audit committee compensation literature and discusses the implications of these findings for future researchers, practitioners, and regulators.

Publisher

American Accounting Association

Subject

Accounting

Reference19 articles.

1. Audit committee incentive compensation and accounting restatements;Archambeault;Contemporary Accounting Research,2008

2. Audit committee compensation, fairness, and the resolution of accounting disagreements;Bierstaker;Auditing: A Journal of Practice & Theory,2012

3. 2010 Principles of Corporate Governance;Business Roundtable (BRT),2010

4. Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002;Campbell;Auditing: A Journal of Practice & Theory,2015

5. Is compensating audit committee members with stock options associated with the likelihood of internal control weaknesses?;Cullinan;International Journal of Auditing,2010

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3