Article ID Journal Published Year Pages File Type
5086787 Journal of Accounting and Economics 2012 17 Pages PDF
Abstract
► Voluntary compensation clawback provisions improve earnings quality. ► Accounting restatements decline after firms initiate clawback provisions. ► Earnings response coefficients increase after clawback adoption. ► Internal control weaknesses identified by auditors decrease after clawback adoption. ► Auditors charge lower fees and issue audit reports faster after clawback adoption.
Keywords
Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
Preview
The effects of firm-initiated clawback provisions on earnings quality and auditor behavior
Authors
, , , ,