Generalist CEOs and audit pricing

Generalist CEOs and audit pricing

We analyze the consequences of a firm hiring a generalist CEO in terms of the audit fees paid by the firm. We find that audit fees of clients with generalist CEOs are higher than those of clients with specialist CEOs. This relation is robust to considering managerial ability, other CEO characteristi...

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Bibliographic Details
Main Authors: MA, Zhiming, WANG, Rencheng, ZHOU, Kaitang
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2021
Subjects:
Generalist CEOs
managerial skills
audit risk
agency problem
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1923
https://ink.library.smu.edu.sg/context/soa_research/article/2950/viewcontent/GeneralistCEOs_2021_av.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1923
https://ink.library.smu.edu.sg/context/soa_research/article/2950/viewcontent/GeneralistCEOs_2021_av.pdf

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