The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
shen ji yi jian gou mai xing wei ying xiang gao guan xin chou ye ji min gan du ma
Author(s): 
Pages: 69-71
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  审计意见购买薪酬业绩敏感度审计师变更审计费用;
Abstract: 本文利用2010年A股横截面数据考察审计费用增长与审计师变更这两种审计意见购买实现方式是否伴随着高管薪酬业绩敏感度的下降。研究发现,在控制其他影响因素之后,审计师变更情况下,高管薪酬业绩敏感度确实显著下降,但审计费用的异常增长并没有导致高管薪酬业绩敏感度的显著下降。
Related Articles
No related articles found