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How do auditors perceive CEO's risk-taking incentives?

Fargher, Neil; Jiang, Li Wei (Alicia); Yu, Yangxin

Description

Prior literature documents that executive compensation influences managerial risk preferences through executives' portfolio sensitivities to changes in stock prices (delta) and stock-return volatility (vega). Large deltas discourage managerial risk-taking

dc.contributor.authorFargher, Neil
dc.contributor.authorJiang, Li Wei (Alicia)
dc.contributor.authorYu, Yangxin
dc.date.accessioned2015-12-10T21:56:10Z
dc.identifier.issn0810-5391
dc.identifier.urihttp://hdl.handle.net/1885/39301
dc.description.abstractPrior literature documents that executive compensation influences managerial risk preferences through executives' portfolio sensitivities to changes in stock prices (delta) and stock-return volatility (vega). Large deltas discourage managerial risk-taking
dc.publisherBlackwell Publishing Ltd
dc.sourceAccounting and Finance
dc.subjectKeywords: Audit risk; Compensation incentives
dc.titleHow do auditors perceive CEO's risk-taking incentives?
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolumeOnline (published dates tbc)
dc.date.issued2013
local.identifier.absfor150102 - Auditing and Accountability
local.identifier.ariespublicationu9900263xPUB174
local.type.statusPublished Version
local.contributor.affiliationFargher, Neil, College of Business and Economics, ANU
local.contributor.affiliationJiang, Li Wei (Alicia), College of Business and Economics, ANU
local.contributor.affiliationYu, Yangxin, College of Business and Economics, ANU
local.description.embargo2037-12-31
local.bibliographicCitation.startpage1
local.bibliographicCitation.lastpage25
local.identifier.doi10.1111/acfi.12044
local.identifier.absseo900199 - Financial Services not elsewhere classified
dc.date.updated2016-02-24T12:13:29Z
local.identifier.scopusID2-s2.0-84883548136
local.identifier.thomsonID000346490100005
CollectionsANU Research Publications

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