ترجمه آنلاین میهن دیک: خدمات ترجمه تخصصی Impact of audit quality on the components of executive

عنوان مقاله
عنوان مقاله	Impact of audit quality on the components of executive
عنوان فارسی مقاله	تأثیر کیفیت حسابرسی بر مؤلفه های اجرایی

چکیده مقاله
چکیده	Purpose – This paper aims to study the impact of audit quality on the components of executive cash compensation. It is predicted that as audit quality improves, greater emphasis will be placed on the incentive components of cash compensation, and lower emphasis on the salary (fxed) component. Specifcally, it is predicted that as audit quality enhances, greater emphasis will be placed on earnings and sales revenues in determining executive cash compensation. Using auditor specialization as a proxy for audit quality, empirical support is provided for all of our predictions.
کلمات کلیدی	Impact of audit quality components of executive compensation cash
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