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- W2300464970 abstract "We investigate the information content of audit fees related to CEO power over the top management team (TMT) by assessing whether auditors price the pay dispersion between the CEO and the remaining top management team. Furthermore, we investigate whether other governance mechanisms (e.g., CEO duality, institutional ownership, and shareholder rights) serve as ”compensating controls” on managerial discretionary behavior and moderate the relationship between CEO power over the TMT and audit fees. We find that auditors view high pay disparity between the CEO and the TMT as a priced risk factor. In addition, we find that auditors do not assign higher audit fees based on pay disparity when external monitoring in the form of strong shareholder rights and high institutional ownership is present." @default.
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- W2300464970 date "2012-06-01" @default.
- W2300464970 modified "2023-09-23" @default.
- W2300464970 title "CEO Domination and Audit Fees: Do Auditors Price the Potential Risk of Disperse Pay among the Top Management Team?" @default.
- W2300464970 doi "https://doi.org/10.6293/aqafa.2012.10.11" @default.
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