Jon M. Huntsman School of Business News Collection

Files

Download

Download Full Text (194 KB)

Description

During the era when the Sarbanes-Oxley Act (SOX) was passed, audit committees were given heightened responsibility and faced more stringent requirements. However, according to new research by Huntsman accounting professor ChadSimon and his co-authors (see cite below), Congress and others may have overlooked one potentially important incentive with these updated requirements. The research team found an association between barely achieving or surpassing an analyst forecast benchmark and the stock options audit committee members hold or their annual stock option receipts.

Publisher

Utah State University

Publication Date

9-21-2015

Keywords

research, audit, committee, incentive

Disciplines

Business

Faculty Research - Chad Simon

Included in

Business Commons

Share

COinS