Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/28732
Title: Discretionary accounting accruals, managers' incentives, and audit fees
Authors: Gul, FA
Chen, CJP
Tsui, JSL
Keywords: Audit fees
Discretionary accounting accruals
Management compensation
Managerial ownership
Issue Date: 2003
Publisher: Canadian Academic Accounting Assoc
Source: Contemporary accounting research, 2003, v. 20, no. 3, p. 441-464 How to cite?
Journal: Contemporary Accounting Research 
Abstract: This paper examines the linkages between discretionary accruals (DAs), managerial share ownership, management compensation, and audit fees. It draws on the theory that managers of firms with high management ownership are likely to use DAs to communicate value-relevant information, while managers of firms with high accounting-based compensation are likely to use DAs opportunistically to manage earnings to improve their compensation. OLS regression results of 648 Australian firms show that (1) there is a positive association between DAs and audit fees; (2) managerial ownership negatively affects the positive relationship between DAs and audit fees; and (3) this negative impact is further found to be weaker for firms with high accounting-based management compensation.
URI: http://hdl.handle.net/10397/28732
ISSN: 0823-9150
DOI: 10.1506/686E-NF2J-73X6-G540
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