The Influence of Auditor Quality and Executive Compensation Structure on Financial Reporting Executives' Restatement Decisions in a Clawback Environment | Zendy

Jonathan S. Pyzoha | Zendy; J. Gregory Jenkins | Zendy

Open Access

The Influence of Auditor Quality and Executive Compensation Structure on Financial Reporting Executives' Restatement Decisions in a Clawback Environment

Author(s) -

Jonathan S. Pyzoha,

J. Gregory Jenkins

Publication year - 2019

Publication title -

current issues in auditing

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.274

H-Index - 11

ISSN - 1936-1270

DOI - 10.2308/ciia-52397

Subject(s) - accounting , executive compensation , business , audit , quality audit , quality (philosophy) , auditor independence , incentive , compensation (psychology) , external auditor , unintended consequences , actuarial science , finance , corporate governance , internal audit , economics , joint audit , psychology , political science , philosophy , epistemology , microeconomics , psychoanalysis , law

SUMMARY Based on a recent SEC proposal, publicly traded companies will be required to adopt a clawback in accordance with the Dodd-Frank Act. In response, firms have been voluntarily adopting clawb...

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