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Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders.

التفاصيل البيبلوغرافية
العنوان: Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders.
المؤلفون: Xing-Xing He, De-Cong Xie, Ze-Min Hu, Xing-Li Bao, Lin Li
المصدر: PLoS ONE, Vol 15, Iss 9, p e0238450 (2020)
بيانات النشر: Public Library of Science (PLoS), 2020.
سنة النشر: 2020
المجموعة: LCC:Medicine
LCC:Science
مصطلحات موضوعية: Medicine, Science
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.
نوع الوثيقة: article
وصف الملف: electronic resource
اللغة: English
تدمد: 1932-6203
Relation: https://doaj.org/toc/1932-6203
DOI: 10.1371/journal.pone.0238450
URL الوصول: https://doaj.org/article/3fecdafe695e4df8925e5de33a6faad3
رقم الأكسشن: edsdoj.3fecdafe695e4df8925e5de33a6faad3
قاعدة البيانات: Directory of Open Access Journals
الوصف
تدمد:19326203
DOI:10.1371/journal.pone.0238450