CONNECTIONS BETWEEN AUDIT FEES AND MANAGER’S SALARY ON BSE

Florin Dobre, Florentin Caloian and Laura Brad

Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, 2012, vol. 6, issue 1, 96-101

Abstract: In a company, managers usually tend to report financial data in such a way that offer them several advantages. It is often discussed if the result obtained during a financial reporting period are realistic by comparing to macroeconomic evolution or they are artificially raised in order to get several advantages. As audit if often seen as a way of monitoring the activity of managers paid by shareholders, we wonder if there is a connection between the quality of audit, the total fees paid and the managers’ salary. An analyzed on companies listed on the Bucharest Stock of Exchange was realized. The conclusion of the study is that either Romanian companies offer ambiguous information about their financial data, either there is a connection between managerial activity and audit fees.

Keywords: manager; Romanian market; financial performance; audit fees; salary. (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:rom:mancon:v:6:y:2012:i:1:p:96-101

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