The effects of firm-initiated clawback provisions on earnings quality and auditor behavior

Journal of Accounting and Economics

Volumn 54, Issue 2-3, 2012, Pages 180-196

  Chan, Lilian H ^a   Chen, Kevin C W ^b   Chen, Tai Yuan ^b   Yu, Yangxin ^c  

^a UNIVERSITY OF HONG KONG   (Hong Kong)

^b HONG KONG UNIVERSITY OF SCIENCE AND TECHNOLOGY   (Hong Kong)

^c AUSTRALIAN NATIONAL UNIVERSITY   (Australia)

Author keywords

Accounting restatements; Audit fees; Audit risk; Clawbacks; The Dodd Frank Act

Indexed keywords

EID: 84872494911     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2012.05.001     Document Type: Article

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