Matches in SemOpenAlex for { <https://semopenalex.org/work/W2953994039> ?p ?o ?g. }
Showing items 1 to 86 of
86
with 100 items per page.
- W2953994039 endingPage "P20" @default.
- W2953994039 startingPage "P12" @default.
- W2953994039 abstract "SUMMARY The Sarbanes-Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions requiring executives to pay back incentive-based compensation that they earned based on financial statements that are subsequently restated. These provisions intend to reduce unethical behavior, as executives may be less likely to manipulate the financial statements to increase incentive compensation. However, prior research finds that at times executives are less willing to restate financial statements when a company has adopted a clawback (Pyzoha 2015). Relatedly, this paper summarizes the results of a recent study (Brink, Grenier, Pyzoha, and Reffett 2018) that investigates whether auditors might be less likely to propose restatements in the presence of a clawback. Contrary to expectations, results of three experiments, paired with survey and interview data, indicate the presence of a clawback has no effect on auditors' propensity to propose restatements. We discuss implications for practice and provide suggestions for future research." @default.
- W2953994039 created "2019-07-12" @default.
- W2953994039 creator A5004526091 @default.
- W2953994039 creator A5010330129 @default.
- W2953994039 creator A5060367858 @default.
- W2953994039 creator A5062701584 @default.
- W2953994039 creator A5088645740 @default.
- W2953994039 date "2019-07-01" @default.
- W2953994039 modified "2023-09-26" @default.
- W2953994039 title "The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments" @default.
- W2953994039 cites W1980154148 @default.
- W2953994039 cites W2017584543 @default.
- W2953994039 cites W2036115220 @default.
- W2953994039 cites W2048552187 @default.
- W2953994039 cites W2063234046 @default.
- W2953994039 cites W2070441841 @default.
- W2953994039 cites W2088678034 @default.
- W2953994039 cites W2103355126 @default.
- W2953994039 cites W2116485500 @default.
- W2953994039 cites W2149893809 @default.
- W2953994039 cites W2789334701 @default.
- W2953994039 cites W3122312767 @default.
- W2953994039 cites W3123493455 @default.
- W2953994039 cites W3123632296 @default.
- W2953994039 cites W3125852838 @default.
- W2953994039 doi "https://doi.org/10.2308/ciia-52483" @default.
- W2953994039 hasPublicationYear "2019" @default.
- W2953994039 type Work @default.
- W2953994039 sameAs 2953994039 @default.
- W2953994039 citedByCount "0" @default.
- W2953994039 crossrefType "journal-article" @default.
- W2953994039 hasAuthorship W2953994039A5004526091 @default.
- W2953994039 hasAuthorship W2953994039A5010330129 @default.
- W2953994039 hasAuthorship W2953994039A5060367858 @default.
- W2953994039 hasAuthorship W2953994039A5062701584 @default.
- W2953994039 hasAuthorship W2953994039A5088645740 @default.
- W2953994039 hasBestOaLocation W29539940391 @default.
- W2953994039 hasConcept C10138342 @default.
- W2953994039 hasConcept C121955636 @default.
- W2953994039 hasConcept C144133560 @default.
- W2953994039 hasConcept C151392489 @default.
- W2953994039 hasConcept C15744967 @default.
- W2953994039 hasConcept C162118730 @default.
- W2953994039 hasConcept C162324750 @default.
- W2953994039 hasConcept C175444787 @default.
- W2953994039 hasConcept C199521495 @default.
- W2953994039 hasConcept C27504089 @default.
- W2953994039 hasConcept C2780023022 @default.
- W2953994039 hasConcept C29122968 @default.
- W2953994039 hasConcept C39389867 @default.
- W2953994039 hasConcept C77805123 @default.
- W2953994039 hasConceptScore W2953994039C10138342 @default.
- W2953994039 hasConceptScore W2953994039C121955636 @default.
- W2953994039 hasConceptScore W2953994039C144133560 @default.
- W2953994039 hasConceptScore W2953994039C151392489 @default.
- W2953994039 hasConceptScore W2953994039C15744967 @default.
- W2953994039 hasConceptScore W2953994039C162118730 @default.
- W2953994039 hasConceptScore W2953994039C162324750 @default.
- W2953994039 hasConceptScore W2953994039C175444787 @default.
- W2953994039 hasConceptScore W2953994039C199521495 @default.
- W2953994039 hasConceptScore W2953994039C27504089 @default.
- W2953994039 hasConceptScore W2953994039C2780023022 @default.
- W2953994039 hasConceptScore W2953994039C29122968 @default.
- W2953994039 hasConceptScore W2953994039C39389867 @default.
- W2953994039 hasConceptScore W2953994039C77805123 @default.
- W2953994039 hasIssue "2" @default.
- W2953994039 hasLocation W29539940391 @default.
- W2953994039 hasOpenAccess W2953994039 @default.
- W2953994039 hasPrimaryLocation W29539940391 @default.
- W2953994039 hasRelatedWork W1980810902 @default.
- W2953994039 hasRelatedWork W2202737060 @default.
- W2953994039 hasRelatedWork W2351477396 @default.
- W2953994039 hasRelatedWork W2518921272 @default.
- W2953994039 hasRelatedWork W2949253507 @default.
- W2953994039 hasRelatedWork W2985194302 @default.
- W2953994039 hasRelatedWork W3119521567 @default.
- W2953994039 hasRelatedWork W3121386803 @default.
- W2953994039 hasRelatedWork W3121950654 @default.
- W2953994039 hasRelatedWork W3122207097 @default.
- W2953994039 hasVolume "13" @default.
- W2953994039 isParatext "false" @default.
- W2953994039 isRetracted "false" @default.
- W2953994039 magId "2953994039" @default.
- W2953994039 workType "article" @default.