Journal article
Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees
Contemporary Accounting Research, Vol.20(3), pp.441-464
2003
Abstract
This paper examines the linkages between discretionary accruals (DAs), managerial shareownership, management compensation, and audit fees. It draws on the theory that managers offirms with high management ownership are likely to use DAs to communicate value-relevantinformation, while managers of firms with high accounting-based compensation are likelyto use DAs opportunistically to manage earnings to improve their compensation. OLS regres-sion results of 648 Australian firms show that (1) there is a positive association between DAsand audit fees; (2) managerial ownership negatively affects the positive relationshipbetween DAs and audit fees; and (3) this negative impact is further found to be weaker forfirms with high accounting-based management compensation
Details
- Title
- Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees
- Authors
- Ferdinand A. Gul (Author) - City University of Hong KongCharles J. P. Chen (Author) - City University of Hong KongJudy S. L. Tsui (Author) - Hong Kong Polytechnic University
- Publication details
- Contemporary Accounting Research, Vol.20(3), pp.441-464
- Publisher
- Canadian Academic Accounting Association, Association Canadienne des Professeurs de Comptabilite
- DOI
- 10.1506/686E-NF2J-73X6-G540
- ISSN
- 1911-3846
- Organisation Unit
- University of the Sunshine Coast, Queensland; School of Business and Creative Industries
- Language
- English
- Record Identifier
- 99678894302621
- Output Type
- Journal article
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