| عنوان فارسی مقاله: |
کاهش دستمزدهای مفرط مدیر عامل و هزینه های حسابرسی |
| عنوان انگلیسی مقاله: |
Extreme CEO pay cuts and audit fees |
چکیده
1) مقدمه
2) منابع علمی پیش زمینه و شکل گیری فرضیه
2.1 منابع علمی پیش زمینه
2.2 شکل گیری فرضیه
3.روش
3.1 شناسایی کاهش دستمزدهای مفرط مدیر عامل
3.2 مدل هزینه حسابرسی
4.نمونه آماری و نتایج
4.1 نمونه آماری
4.2 آمار توصیفی
4.3 کاهش دستمزدهای مفرط مدیر عامل و هزینه‌های حسابرسی
4.4 تحلیل‌های بیشتر
4.4.1 تعریف کاهش دستمزدهای مفرط مدیر عامل
4.4.2 مدیریت سود واقعی
4.4.3 تحلیل تغییرات
5.نتیجه گیری
کلمات کلیدی :
Determinants of Fee Cutting on Initial Audit Engagements - JStorhttps://www.jstor.org/stable/2491224by M Ettredge - 1990 - Cited by 308 - Related articlescross-sectional fee cutting on initial audit engagements by describing the distribution of percentage fee changes reported by 389 client firms which switched ...The Effects of Auditor Change on Audit Fees: Tests of Price Cutting ...https://www.jstor.org/stable/248104adverse effect of audit fee price cutting on auditor independence. In the ... 1984 audit fees for a sample of 214 firms having changed auditors over the period ...[PDF]Is there a relation between audit fee cuts during the global financial ...shop.tarjomeplus.com/Uploads/site-1/DownloadDoc/289.pdf4 auditors. We do not observe an association between timely loan loss recognition and cuts in audit fees except for banks audited by non-Big 4 auditors and ...The Relation between Audit Fee Cuts during the Global Financial ...https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2839901by L Chen - 2016 - Cited by 1 - Related articlesSep 21, 2016 - The Global Financial Crisis (GFC) presents a unique opportunity to study how auditors respond to an exogenous shock to the clients' operating ...Audit fees and the salience of financial crisis: evidence from Slovenia ...www.tandfonline.com/doi/full/10.1080/1331677X.2017.1311233by M Zaman Groff - 20176 days ago - Financial crisis represents a setting that is tightly related to the concepts of audit risk and liability, where higher audit fees can be expected to ...Governing the Modern Corporation: Capital Markets, Corporate ...https://books.google.com/books?isbn=0199924015Roy C. Smith, Ingo Walter - 2006 - Business & EconomicsAudit services, by the late 1970s, had become commoditized. ... Cuts in audit fees of between 25 and 50 percent were widely reported in the industry.33 With the ...