Corporate Compensation Policies and Audit Fees

15 Pages Posted: 1 Jan 2010

See all articles by Peter D. Wysocki

Peter D. Wysocki

Boston University Questrom School of Business

Date Written: November 1, 2009

Abstract

Recent accounting research has started to investigate the links between corporate compensation and auditor compensation. Engel, Hayes and Wang (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

JEL Classification: M41, M42, M52

Suggested Citation

Wysocki, Peter D., Corporate Compensation Policies and Audit Fees (November 1, 2009). Available at SSRN: https://ssrn.com/abstract=1525016 or http://dx.doi.org/10.2139/ssrn.1525016

Peter D. Wysocki (Contact Author)

Boston University Questrom School of Business ( email )

595 Commonwealth Avenue
Boston, MA 02215
United States

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