CEO Inside Debt and Audit Fees
CEO Inside Debt and Audit Fees
About this item
Full title
Author / Creator
Publisher
Oxford: Blackwell Publishing Ltd
Journal title
Language
English
Formats
Publication information
Publisher
Oxford: Blackwell Publishing Ltd
Subjects
More information
Scope and Contents
Contents
We examine the impact of CEO inside debt on audit fees. Prior research finds that managerial ownership of debt (such as defined‐benefit pensions and other deferred compensation) reduces debtholders' demand for accounting conservatism. One consequence of using less conservative accounting is an increased likelihood of GAAP violation, which in turn i...
Alternative Titles
Full title
CEO Inside Debt and Audit Fees
Authors, Artists and Contributors
Author / Creator
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_1498387145
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_1498387145
Other Identifiers
ISSN
1090-6738
E-ISSN
1099-1123
DOI
10.1111/ijau.12005
