Corporate compensation policies and audit fees

Peter Wysocki

Research output: Contribution to journalArticle

24 Scopus citations

Abstract

Recent accounting research has started to investigate the links between corporate compensation and auditor compensation. Engel et al. (2010) take a first step to connect these previously distinct literatures by investigating the association between audit committee pay and audit fees. I discuss the findings of this study and then present complementary empirical evidence on the association between CEO compensation and audit fees. My descriptive empirical evidence suggests economically large co-variation in CEO compensation and audit fees. I conclude with suggestions for future research on the links between firms' corporate compensation and auditor compensation policies.

Original languageEnglish (US)
Pages (from-to)155-160
Number of pages6
JournalJournal of Accounting and Economics
Volume49
Issue number1-2
DOIs
StatePublished - Feb 1 2010

Keywords

  • Audit fees
  • CEO compensation
  • Complexity
  • Entrenchment
  • Risk

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics

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