Impact of Board Incentives and Board Interlocks on Audit Fees
This study aims to examine how board incentives and board interlocks affect audit fees. Using multiple linear regression with panel data, this research shows a significant relationship between the board incentives and future audit fees. In contrast, this relationship is not significant for current a...
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Format: | Article |
Language: | English |
Published: |
Ferdowsi University of Mashhad
2020-08-01
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Series: | Iranian Journal of Accounting, Auditing & Finance |
Subjects: | |
Online Access: | https://ijaaf.um.ac.ir/article_39434_590f912c8351cc0e077cd6646d4c48ff.pdf |