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Should executive compensation rules govern Audit fees ? An anlysis of executive compensation driven frauds

Author

Listed:
  • Cédric Lesage

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Franck Moraux

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

Abstract

Executive compensation incentives are designed to align the interrests of both managers and shareholders. Managers may however manipulate the underlying state variable under his/her responsabiity. A higher audit effort is therefore necessary to detect potential manipulation. This paper develops an analytical model examining relations between the executive compensation scheme, the fraud mechanism and the audit effort...

Suggested Citation

  • Cédric Lesage & Franck Moraux, 2009. "Should executive compensation rules govern Audit fees ? An anlysis of executive compensation driven frauds," Post-Print halshs-00419726, HAL.
    • Handle: RePEc:hal:journl:halshs-00419726
    as

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