Does incentive-based compensation for chief internal auditors impact objectivity? : an external audit risk perspective
Year of publication: |
May 2017
|
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Authors: | Chen, Lucy Huajing ; Chung, Hyeesoo H. ; Peters, Gary F. ; Wynn, Jinyoung P. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 36.2017, 2, p. 21-43
|
Subject: | incentive-based compensation | internal auditor objectivity | audit fees | Wirtschaftsprüfung | Financial audit | Interne Revision | Internal audit | Honorar | Fee (Remuneration) |
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