Former CEO Director and Audit Fees

doi:10.1080/1540496X.2022.2129965

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	Former CEO Director and Audit Fees
	Cai, Yongbin 1; Li, Mengzhe 2; Guo, Siyuan 3; Nan, Xingheng1
	2022-10-01
发表期刊	EMERGING MARKETS FINANCE AND TRADE
卷号	59 期号:4 页码:1074-1088
摘要	This study investigates the relationship between former chief executive officer (CEO) directors and audit pricing. We find that the former CEO directors negatively impact the company's audit fees. The results do not change after conducting a series of robustness tests. Former CEO directors reduce the company's operating risk, improve the company's earnings quality, and reduce the company's audit fees. Meanwhile, they are more effective at monitoring in companies with less analyst following, lower proportion of female directors, and non-family firms, thus reducing audit fees. Further evidence shows that larger auditors are more likely to reduce audit fees for their clients that have former CEOs retained on the board of directors.
关键词	Former CEO director audit fees monitoring role
DOI	10.1080/1540496X.2022.2129965
收录类别	SSCI
ISSN	1540-496X
语种	英语
WOS研究方向	Business & Economics ; International Relations
WOS类目	Business ; Economics ; International Relations
WOS记录号	WOS:000865620800001
出版者	ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
原始文献类型	Article ; Early Access
EISSN	1558-0938
引用统计	被引频次：1[WOS] [WOS记录] [WOS相关记录]
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/32985
专题	会计学院
作者单位	1.Lanzhou Univ Finance & Econ, Sch Accounting, Lanzhou, Peoples R China; 2.Peking Univ, Guanghua Sch Management, Beijing, Peoples R China; 3.Zhongnan Univ Finance & Econ, Sch Accounting, Wuhan, Peoples R China
第一作者单位	兰州财经大学
推荐引用方式 GB/T 7714	Cai, Yongbin,Li, Mengzhe,Guo, Siyuan,et al. Former CEO Director and Audit Fees[J]. EMERGING MARKETS FINANCE AND TRADE,2022,59(4):1074-1088.
APA	Cai, Yongbin,Li, Mengzhe,Guo, Siyuan,&Nan, Xingheng.(2022).Former CEO Director and Audit Fees.EMERGING MARKETS FINANCE AND TRADE,59(4),1074-1088.
MLA	Cai, Yongbin,et al."Former CEO Director and Audit Fees".EMERGING MARKETS FINANCE AND TRADE 59.4(2022):1074-1088.