Reported earnings, auditor's opinion, and compensation: Theory and evidence

Keyphrases

• Audit Opinion 66%
• Audit Qualifications 33%
• Auditor Independence 33%
• Auditor's Opinion 100%
• Auditors 100%
• Compensation Contract 66%
• Compensation Hypothesis 100%
• Compensation Programs 33%
• Control Signal 33%
• Effort Allocation 33%
• Enhanced Sensitivity 33%
• Executive 100%
• Executive Compensation 33%
• Exponential Utility 33%
• Linear Compensation 33%
• Optimal Weights 33%
• Outcomes Framework 33%
• Pay-performance Sensitivity 66%
• Principal-agent Theory 33%
• Publicly Available Data 33%
• Reported Earnings 100%

Economics, Econometrics and Finance

• Auditor's Report 40%
• Performance Pay 40%