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Keywords: Board compensation
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Journal Articles
The effects of board compensation on the voluntary establishment of an internal audit function
Open Access
Journal:
Baltic Journal of Management
Baltic Journal of Management (2024) 19 (6): 60–75.
Published: 20 May 2024
... to the voluntary establishment of an internal audit function, the existing evidence on how board members’ compensation affects voluntary use of internal audit is, at best, ambiguous, scarce and incoherent. Design/methodology/approach Board compensation is a central incentive instrument in the classic principal...
