Results 271 to 280 of about 218,635 (336)

The Preference for Competent Chief Audit Executives in Family Firms: Mitigating Agency Issues with Nonfamily Executives

open access: closedJournal of International Accounting Research
ABSTRACT This paper examines the demand difference in chief audit executive (CAE) competence between family and nonfamily firms and whether CAE competence plays a role in mitigating the agency problems between family owners and nonfamily executives within family firms.
Meng Lyu, Bing Wang, Joseph H. Zhang
semanticscholar   +3 more sources

Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts

Abacus, 2022
This paper studies a unique phenomenon in China's corporate governance—that chief audit executives (CAEs) sit on supervisory boards (CAE duality)—and examines its effects on executive compensation contracts. Using a sample of listed firms between 2010 and 2018, we find a significant positive relation between CAE duality and pay‐for‐performance ...
Meng Lyu   +2 more
openaire   +2 more sources

The impact of chief audit executive turnover in Taiwan

open access: closedJournal of Accounting and Public Policy
Kenneth L. Bills   +3 more
semanticscholar   +3 more sources

Do Chief Audit Executives Matter? Evidence from Turnover Events

Auditing: A Journal of Practice & Theory, 2021
SUMMARY We investigate the chief audit executive's (CAE) internal audit supervisory role by examining the change in internal audit monitoring effectiveness following the turnover of CAEs. Using a sample of firms listed on the small and medium enterprise board of China's stock exchange, we find that CAE turnover is accompanied by a ...
Gerald J. Lobo   +3 more
openaire   +2 more sources

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