Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders
| العنوان: | Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders |
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| المؤلفون: | Ze-Min Hu, De-Cong Xie, Xing-Xing He, Lin Li, Xing-Li Bao |
| المصدر: | PLoS ONE, Vol 15, Iss 9, p e0238450 (2020) PLoS ONE |
| بيانات النشر: | Public Library of Science (PLoS), 2020. |
| سنة النشر: | 2020 |
| مصطلحات موضوعية: | China, Computer and Information Sciences, Office Management, Social Psychology, Economics, Science, Decision Making, Information Theory, Social Sciences, Accounting, Audit, Judgment, Cognition, Shareholder, 0502 economics and business, Salaries, Humans, Psychology, Salary, Data Management, Behavior, 050208 finance, Multidisciplinary, business.industry, 05 social sciences, Cognitive Psychology, Biology and Life Sciences, 050201 accounting, Investment (macroeconomics), Self Concept, Quality audit, Balance (accounting), Knowledge, Fees and Charges, Organization and Administration, Labor Economics, Position (finance), Cognitive Science, Medicine, Business, Finance, Overconfidence effect, Research Article, Neuroscience |
| الوصف: | Overconfidence, as a psychological feature that is difficult to measure, means that managers are overconfident in their management ability, investment judgment ability and knowledge richness, thus overestimating their ability and making irrational behavior. Based on the sample of Chinese listed firms from 2014 to 2018, we measure managerial overconfidence in terms of age, gender, education, position and salary, and analyzed the relationship between overconfidence, abnormal audit fees, and the balance mechanism of shareholders. The research results show that there is a significant positive correlation between managerial overconfidence and abnormal audit fees, and the balance mechanism of shareholders can significantly inhibit the positive correlation between managerial overconfidence and abnormal audit fees. The research results of this paper are conducive to the supervision department to further improve the relevant supervision measures, improve the audit quality, and provide theoretical support for the more specific requirements of audit fee information disclosure. |
| اللغة: | English |
| تدمد: | 1932-6203 |
| URL الوصول: | https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c5afee1a17ccf6303807836444f8466d https://doaj.org/article/3fecdafe695e4df8925e5de33a6faad3 |
| حقوق: | OPEN |
| رقم الأكسشن: | edsair.doi.dedup.....c5afee1a17ccf6303807836444f8466d |
| قاعدة البيانات: | OpenAIRE |
| تدمد: | 19326203 |
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