Author Type

Graduate Student

Date of Award

2009

Document Type

Thesis

Publication Status

Version of Record

Submission Date

October 2026

Abstract

I investigate whether and how auditors address the potential risk of CEO incentive pay and CEO incentives from their equity portfolio as an incentive to commit fraud through their pricing decisions. Using an OLS regression model I find that auditors price CEO incentive pay in the post SOX period. Also, auditors price CEOs' non-linear incentives from their holdings of stock options as a fraud risk factor but do not price linear incentives from CEO holding of stock and restricted stock. Furthermore, auditors consider CEO incentives to manipulate firm performance due to the vested portion of option holdings as a fraud risk factor which is priced, and not the unvested portion of this portfolio. Furthermore, I find evidence to suggest that auditors price CEO opportunity to commit fraud, as well as CEO rationalizing the act of committing fraud, therefore concluding that auditors price all components of the fraud triangle.

Extent

ix, 132 p. : ill.

Comments

by Yezen H. Kannan.|Thesis (Ph.D.)--Florida Atlantic University, 2009.|Includes bibliography.|Electronic reproduction. Boca Raton, Fla., 2009. Mode of access: World Wide Web.|by Yezen H. Kannan.

Identifier

FADT210448

Format

pdf

Download

Share

COinS