Yezen H. Kannan

TL;DR: In this article, the authors use the association between audit fees and CEO and CFO equity incentives to infer whether auditors increase audit scope and perceive greater risk as equity incentives increase.

TL;DR: In this article, the authors examined whether the design of chief executive officer (CEO) compensation generates incentives to engage in managerial behavior that enhances customer satisfaction and whether these incentives, in turn, lead to higher firm value.

TL;DR: In this paper, the authors examine auditor business risk by analyzing the relation between excess cash holdings and auditor pricing behavior, and link excess cash holding to risks associated with manager oppo...

TL;DR: The authors investigated the stock market reaction to tax shelter news developments between 2003 and 2005 to make inferences about the market's view of audit competition and CPA firm reputation, and found that tax shelter activities impact both the reputation of the accounting profession and the individual CPA firms marketing tax shelter products.

TL;DR: This article investigated the stock market reaction to tax shelter news developments between 2003 and 2005 to make inferences about the market's view of audit competition and CPA firm reputation and found that tax shelter activities impact both the reputation of the accounting profession and the individual CPA firms marketing tax shelter products.