The Effects of Executive Compensation and Auditor Industry Specialization on Financial Reporting Executives\' Decision-Making during a Potential Restatement That Will Lead to a "Clawback"
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Date
2013-05-01
Authors
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Journal ISSN
Volume Title
Publisher
Virginia Tech
Abstract
Description
Keywords
Clawback, Auditor industry specialization, Financial reporting executive, Management incentives, Restatement, Prospect theory