Finance and Financial Management Commons^™

Cfo Compensation And Public Company Audit Fees: A Study Of Relationships And Influence On Audit Pricing, Charles T. Fagan

Doctoral Dissertations (DBA)

From the Introduction:

In corporate America, most executives have multiple forms of compensation ranging from a base salary, which is fixed, to annual and multi-year bonuses, which are normally tied to some performance based metrics; to longer-term incentives such as stock options, stock grants, restricted stock units (RSUs) and other forms of equity-based compensation. Aside from a base salary within normal ranges, all other forms of compensation are normally meant to incentify an executives’ behavior to work in the best interest of the company and its shareholders. At least, that is the theory on incentive-based compensation.

It is quite common …