A Study of the Impact of Auditors' Industry Expertise on the Sensitivity of Executive Compensation Performance

Wu, Yaqin and Shi, Leping (2024) A Study of the Impact of Auditors' Industry Expertise on the Sensitivity of Executive Compensation Performance. In: Proceedings of the 5th Management Science Informatization and Economic Innovation Development Conference, MSIEID 2023, December 8–10, 2023, Guangzhou, China.

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Abstract

The article empirically investigates the effect of auditor expertise on executive pay-performance sensitivity and examines the channels and mechanisms of its effect. The results show that auditor expertise significantly enhances executive pay-performance sensitivity, with accounting information qual

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 17:30
Last Modified: 16 Apr 2026 23:56
URI: http://eprints.eai.eu/id/eprint/48594

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