...Yu-Chun Lin Purpose This study aims to examine the consequences when audit committees have different economic incentives (i.e. incentive-based compensation) to switch auditors. Design/methodology/approach The author focuses on companies experiencing an auditor switching event (client-initiated...

... internal auditors, namely, compensation, activity and expertise, based on 1,340 firm observations from 2009 to 2010 using publicly available disclosure data for Korean listed firms. Findings – The authors find no evidence that statutory internal auditors’ compensation is positively associated...

...Richard Schroeder; David A. Schauer Purpose To review the evolution of SFAS No. 123R, “Accounting for Share Based Compensation,” and examine the economic consequences of the standard for the first group of filers impacted by its provisions. Design/methodology/approach The sample...

...James A. Kuhns; Lawrence B. Sawyer Executive compensation consultants develop compensation programmes through information gathered from documents and interviews with key executives, along with an assessment of management processes and the existing compensation programmes. This information gathering...