How do auditors perceive CEO's risk-taking incentives?
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Altmetric Citations
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.author | Fargher, Neil | |
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dc.contributor.author | Jiang, Li Wei (Alicia) | |
dc.contributor.author | Yu, Yangxin | |
dc.date.accessioned | 2015-12-10T21:56:10Z | |
dc.identifier.issn | 0810-5391 | |
dc.identifier.uri | http://hdl.handle.net/1885/39301 | |
dc.description.abstract | 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.publisher | Blackwell Publishing Ltd | |
dc.source | Accounting and Finance | |
dc.subject | Keywords: Audit risk; Compensation incentives | |
dc.title | How do auditors perceive CEO's risk-taking incentives? | |
dc.type | Journal article | |
local.description.notes | Imported from ARIES | |
local.identifier.citationvolume | Online (published dates tbc) | |
dc.date.issued | 2013 | |
local.identifier.absfor | 150102 - Auditing and Accountability | |
local.identifier.ariespublication | u9900263xPUB174 | |
local.type.status | Published Version | |
local.contributor.affiliation | Fargher, Neil, College of Business and Economics, ANU | |
local.contributor.affiliation | Jiang, Li Wei (Alicia), College of Business and Economics, ANU | |
local.contributor.affiliation | Yu, Yangxin, College of Business and Economics, ANU | |
local.description.embargo | 2037-12-31 | |
local.bibliographicCitation.startpage | 1 | |
local.bibliographicCitation.lastpage | 25 | |
local.identifier.doi | 10.1111/acfi.12044 | |
local.identifier.absseo | 900199 - Financial Services not elsewhere classified | |
dc.date.updated | 2016-02-24T12:13:29Z | |
local.identifier.scopusID | 2-s2.0-84883548136 | |
local.identifier.thomsonID | 000346490100005 | |
Collections | ANU Research Publications |
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