The Relationship among Equity Incentive, Earnings Management and Audit Fees
碩士 === 國立臺灣大學 === 會計學研究所 === 102 === This thesis examines the relationship among equity incentive, earnings management, and audit fees. Using 3,396 firm-year observations of firms in the U.S., the empirical analysis shows that the proportion of equity incentive in CEO compensation is positively asso...
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| Format: | Others |
| Language: | zh-TW |
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2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/10566231594889374881 |
| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 102 === This thesis examines the relationship among equity incentive, earnings management, and audit fees. Using 3,396 firm-year observations of firms in the U.S., the empirical analysis shows that the proportion of equity incentive in CEO compensation is positively associated with the degree of earnings management; the latter is also positively associated with audit fees. Further, the proportion of equity incentive only affects audit fees indirectly through the effect of earnings management, but it does not directly affects audit fees.
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