The association between audit committees, compensation incentives, and corporate audit fees
By N. Vafeas, James Waegelein. 2007
190 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/f1abb77c47abcbfbd2873a6f1b88126d0bdf6d3f
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In Accounting
- Martina Musteen
- Deepak K. Datta
- P. Herrmann
- Chaudhry Ghafran
- Shangsi Zhou
- N. O’Sullivan
- K. Lee
- Gillian Yeo
Citations in the corpus
- Board Characteristics, Managerial Incentives, and the Choice Between Foreign Acquisitions and International Joint Ventures (2009, background): “…(e.g., Bethel & Liebeskind, 1993; Boyle, Carter, & Stover, 1998; D. Cho, 1998; Heron & Lie, 2006; Hoskisson, Hitt, Johnson, & Grossman, 2002; Vafeas & Waegelin, 2007; Wright et al., 1996), insider equity ownership was operationalized as the ratio of the equity holdings of inside directors…”
- Executive pay dispersion, corporate governance, and firm performance (2008, background): “Vafeas and Waegelein (2007) find that CEO long-term pay and insider ownership are inversely related to audit fees level, substituting for external audit effort in motivating management.”
- The impact of audit committee expertise on audit quality: Evidence from UK audit fees (2017, background): “Vafeas and Waegelein (2007) argue that governance expertise is important in maintaining audit quality and document a positive and significant association between governance expertise and audit fees.”
- Female audit committee members and their influence on audit fees (2018, unknown): “These are independence, experience and education (Abbott et al., 2003; Ittonen et al., 2010; Vafeas and Waegelein, 2007).”
- Does Female Representation on Audit Committees Affect Audit Fees (2011, unknown): “fees and audit committee’s meeting activity, while Vafeas and Waegelein (2007) report that”
- Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019, background): “On the one hand, executive compensation incentives are designed to align the interests of managers and shareholders in the hope of deterring managers from providing earnings of low quality (Vafeas & Waegelein, 2007), hence potentially reducing the demand for high-quality external audits.”