Matches in SemOpenAlex for { <https://semopenalex.org/work/W3134266968> ?p ?o ?g. }
- W3134266968 abstract "We analyze the consequences of a firm hiring a generalist CEO in terms of the audit fees paid by the firm. We find that audit fees of clients with generalist CEOs are higher than those of clients with specialist CEOs. This relation is robust to considering managerial ability, other CEO characteristics, various fixed effects, instrumental variables, and change analyses. We further show that fee differences are larger for firms with weaker monitoring and higher corporate litigation risks. Through path analysis, we find that both client business risk and misreporting risk contribute to the fee difference. Finally, we find that auditors are more likely to issue going-concern opinions to clients with generalist CEOs. Our study should be of interest to auditing standard setters who link management operating styles to audit risk. We shed light on how management operating styles associated with the CEOs’ general or specialized skills affect audit pricing." @default.
- W3134266968 created "2021-03-15" @default.
- W3134266968 creator A5039084515 @default.
- W3134266968 creator A5060792071 @default.
- W3134266968 creator A5078600050 @default.
- W3134266968 date "2021-01-01" @default.
- W3134266968 modified "2023-10-16" @default.
- W3134266968 title "Generalist CEOs and Audit Pricing" @default.
- W3134266968 cites W1971310904 @default.
- W3134266968 cites W1976876708 @default.
- W3134266968 cites W1982378713 @default.
- W3134266968 cites W1989773174 @default.
- W3134266968 cites W1990439125 @default.
- W3134266968 cites W1990553479 @default.
- W3134266968 cites W1990774158 @default.
- W3134266968 cites W2004463963 @default.
- W3134266968 cites W2005192816 @default.
- W3134266968 cites W2006525482 @default.
- W3134266968 cites W2048219031 @default.
- W3134266968 cites W2051219587 @default.
- W3134266968 cites W2054540891 @default.
- W3134266968 cites W2055726297 @default.
- W3134266968 cites W2079134474 @default.
- W3134266968 cites W2081724247 @default.
- W3134266968 cites W2086440694 @default.
- W3134266968 cites W2096960067 @default.
- W3134266968 cites W2105662497 @default.
- W3134266968 cites W2107530271 @default.
- W3134266968 cites W2125886877 @default.
- W3134266968 cites W2132935253 @default.
- W3134266968 cites W2136257352 @default.
- W3134266968 cites W2147662694 @default.
- W3134266968 cites W2158425042 @default.
- W3134266968 cites W2161801555 @default.
- W3134266968 cites W2162880264 @default.
- W3134266968 cites W2168323597 @default.
- W3134266968 cites W2540122440 @default.
- W3134266968 cites W2793167993 @default.
- W3134266968 cites W2890117079 @default.
- W3134266968 cites W2977651216 @default.
- W3134266968 cites W3121143499 @default.
- W3134266968 cites W3121377730 @default.
- W3134266968 cites W3121676193 @default.
- W3134266968 cites W3122175157 @default.
- W3134266968 cites W3122785700 @default.
- W3134266968 cites W3123010185 @default.
- W3134266968 cites W3123251112 @default.
- W3134266968 cites W3123435704 @default.
- W3134266968 cites W3123506789 @default.
- W3134266968 cites W3123604303 @default.
- W3134266968 cites W3123722403 @default.
- W3134266968 cites W3123724460 @default.
- W3134266968 cites W3123853500 @default.
- W3134266968 cites W3123863222 @default.
- W3134266968 cites W3124055161 @default.
- W3134266968 cites W3124538093 @default.
- W3134266968 cites W3124631588 @default.
- W3134266968 cites W3124905972 @default.
- W3134266968 cites W3124997558 @default.
- W3134266968 cites W3125372543 @default.
- W3134266968 cites W3125499115 @default.
- W3134266968 cites W3125541832 @default.
- W3134266968 cites W3125615571 @default.
- W3134266968 cites W3125929361 @default.
- W3134266968 cites W4211177544 @default.
- W3134266968 doi "https://doi.org/10.2139/ssrn.3795167" @default.
- W3134266968 hasPublicationYear "2021" @default.
- W3134266968 type Work @default.
- W3134266968 sameAs 3134266968 @default.
- W3134266968 citedByCount "0" @default.
- W3134266968 crossrefType "journal-article" @default.
- W3134266968 hasAuthorship W3134266968A5039084515 @default.
- W3134266968 hasAuthorship W3134266968A5060792071 @default.
- W3134266968 hasAuthorship W3134266968A5078600050 @default.
- W3134266968 hasBestOaLocation W31342669682 @default.
- W3134266968 hasConcept C121955636 @default.
- W3134266968 hasConcept C144133560 @default.
- W3134266968 hasConcept C185933670 @default.
- W3134266968 hasConcept C18903297 @default.
- W3134266968 hasConcept C199521495 @default.
- W3134266968 hasConcept C45371612 @default.
- W3134266968 hasConcept C86803240 @default.
- W3134266968 hasConceptScore W3134266968C121955636 @default.
- W3134266968 hasConceptScore W3134266968C144133560 @default.
- W3134266968 hasConceptScore W3134266968C185933670 @default.
- W3134266968 hasConceptScore W3134266968C18903297 @default.
- W3134266968 hasConceptScore W3134266968C199521495 @default.
- W3134266968 hasConceptScore W3134266968C45371612 @default.
- W3134266968 hasConceptScore W3134266968C86803240 @default.
- W3134266968 hasLocation W31342669681 @default.
- W3134266968 hasLocation W31342669682 @default.
- W3134266968 hasOpenAccess W3134266968 @default.
- W3134266968 hasPrimaryLocation W31342669681 @default.
- W3134266968 hasRelatedWork W1480452202 @default.
- W3134266968 hasRelatedWork W1971350065 @default.
- W3134266968 hasRelatedWork W2159232701 @default.
- W3134266968 hasRelatedWork W2348075735 @default.
- W3134266968 hasRelatedWork W2381327865 @default.
- W3134266968 hasRelatedWork W2765736703 @default.
- W3134266968 hasRelatedWork W293545476 @default.