Corporate compensation policies and audit fees

Peter Wysocki

Journal of Accounting and Economics, 2010, vol. 49, issue 1-2, 155-160

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.

Keywords: Audit; fees; CEO; compensation; Complexity; Entrenchment; Risk (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jaecon:v:49:y:2010:i:1-2:p:155-160

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