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Connections Between Audit Fees And Manager’S Salary On Bse

Author

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  • FLORIN DOBRE
  • FLORENTIN CALOIAN
  • LAURA BRAD

Abstract

In a company, managers usually tend to report financial data in such a way that offer them several advantages. It is often discussed if the result obtained during a financial reporting period are realistic by comparing to macroeconomic evolution or they are artificially raised in order to get several advantages. As audit if often seen as a way of monitoring the activity of managers paid by shareholders, we wonder if there is a connection between the quality of audit, the total fees paid and the managers’ salary. An analyzed on companies listed on the Bucharest Stock of Exchange was realized. The conclusion of the study is that either Romanian companies offer ambiguous information about their financial data, either there is a connection between managerial activity and audit fees.

Suggested Citation

  • Florin Dobre & Florentin Caloian & Laura Brad, 2012. "Connections Between Audit Fees And Manager’S Salary On Bse," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 6(1), pages 96-101, November.
  • Handle: RePEc:rom:mancon:v:6:y:2012:i:1:p:96-101
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    References listed on IDEAS

    as
    1. Deis, Donald Jr. & Giroux, Gary, 1996. "The effect of auditor changes on audit fees, audit hours, and audit quality," Journal of Accounting and Public Policy, Elsevier, vol. 15(1), pages 55-76.
    2. Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann, 2003. "Audit firm size, public ownership, and firms' discretionary accruals management," The International Journal of Accounting, Elsevier, vol. 38(1), pages 1-22.
    3. Xie, Biao & Davidson, Wallace III & DaDalt, Peter J., 2003. "Earnings management and corporate governance: the role of the board and the audit committee," Journal of Corporate Finance, Elsevier, vol. 9(3), pages 295-316, June.
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