Firm-Initiated Clawback Provisions and Audit Committee Quality

We examine the audit committee characteristics for S&P 600 firms that voluntarily adopt clawback provisions in their executive contracts. We find empirical evidence to show that audit committees in firms with voluntary clawback provisions meet more often, are larger, and have a larger proportion of female directors when compared to non-clawback firms

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Year of publication:	2014
Authors:	Mburu, Henry
Other Persons:	Makkawi, Bilal (contributor) ; Thiruvadi, Sheela (contributor)
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Prüfungsausschuss des Aufsichtsrats \| Audit committee \| Dienstleistungsqualität \| Service quality \| Corporate Governance \| Corporate governance \| Wirtschaftsprüfung \| Financial audit

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Extent:	1 Online-Ressource (1 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: American Accounting Association Mid-Atlantic Conference Proceedings, p. 41, 2014 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 25, 2014 erstellt
Classification:	M4 - Accounting and Auditing ; M41 - Accounting ; M42 - Auditing ; M48 - Government Policy and Regulation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013049242