Maria F. Rickling

Stetson University

Gulfport, FL 33707

United States

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Audit Committee Cash Compensation and Propensity of Firms to Beat Earnings by a Large Margin: Conditional Effects of CEO Power and Agency Risks

International Journal of Auditing, Vol. 21, Issue 3, pp. 304-323, 2017
Number of pages: 20 Posted: 10 Oct 2017
Maria F. Rickling and Divesh Sharma
Stetson University and Kennesaw State University, School of Accountancy
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Abstract:

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Agency, analyst forecast, audit committee, cash, CEO power, compensation, corporate governance, earnings management, managerial hegemony