Accepted by Christian Leuz. We appreciate the comments received from an anonymous reviewer, Ray Ball, Jan Bouwens, Monica Causholli, Ann Gaeremynck, Kris Hardies, Steven Huddart (the discussant), Henry Jarva, Anders Johansson (the CEO of Ratsit AB), Karla Johnstone, Juha Kinnunen, Justin Leiby, Roger Meuwissen, Caren Schelleman, Don Stokes, Greg Trompeter, Christophe Van Linden, Ann Vanstraelen, Marleen Willekens, and Michael Willenborg. We would also like to thank the participants at the 47th annual Journal of Accounting Research Conference at the University of Chicago Booth School of Business and ISAR Tokyo. We are grateful for the workshop participants at the University of Auckland, Monash University, University of New South Wales, HEC Montreal, ESSEC Paris, University of Florida, University of Central Florida, Katholieke University of Leuven, Maastricht University, and University of Jyväskylä. Special thanks go to Alexander Karnebrink Scott from Finansinspektionen (The Swedish Financial Supervisory Authority) for providing us with access to the insider files and to Professor Emeritus Markku Rahiala for his help in statistical issues. Mikko Zerni also gratefully acknowledges the financial support received from the Emil Aaltonen Foundation, the Finnish Foundation for the Advancement of Securities Markets, and NASDAQ OMX Nordic Foundation. This research is part of the research project of Academy of Finland Grant Numbers 140000 and 126630. All remaining errors are our own.
Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships
Article first published online: 7 MAR 2013
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013
Journal of Accounting Research
Volume 51, Issue 2, pages 349–387, May 2013
How to Cite
KNECHEL, W. R., NIEMI, L. and ZERNI, M. (2013), Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships. Journal of Accounting Research, 51: 349–387. doi: 10.1111/1475-679X.12009
- Issue published online: 1 APR 2013
- Article first published online: 7 MAR 2013
- Accepted manuscript online: 1 FEB 2013 11:35AM EST
- Manuscript Accepted: 25 JAN 2013
- Manuscript Received: 3 JAN 2012
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