The aim of this study is to explain the performance consequences of the adoption of a Chief Operating Officer (COO) position by drawing from agency theory. Although, prior research has documented a performance penalty associated with the use of this position, we currently have an incomplete...

This study assesses changes in the executive compensation policy of 94 commercial banks following the SEC's expanded compensation disclosure rules and revisions in the Internal Revenue Code regarding deductibility of compensation expense. During the period from 1989-1997, commercial banks...

This study uses audit fee data from the 2001–2003 reporting periods to examine the relationship between measures of audit committee effectiveness and compensation incentives with corporate audit fees. Our results suggest that audit committee size, committee member expertise, and committee...