The State of the Literature on Audit Committee Compensation and Its Implications for Practice and Research
Keyword(s):
SUMMARY The compensation structure of audit committee members has shifted over time to comprise greater proportions of equity and less cash. Practitioners and researchers debate what mixture of cash and equity compensation promotes audit committee objectivity and financial reporting quality. This article summarizes the current state of the audit committee compensation literature and discusses the implications of these findings for future researchers, practitioners, and regulators.
Keyword(s):
Audit Committee Effectiveness and Financial Reporting Quality: Implications for Auditor Independence
2003 ◽
Vol 13
(29)
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pp. 3-13
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2011 ◽
Vol 13
(3)
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pp. 287
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2021 ◽
Vol 27
(02)
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2019 ◽
Vol 28
(1)
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pp. 26-50
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2015 ◽
Vol 8
(2)
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pp. 213