2024
DOI: 10.1108/maj-04-2023-3897
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Audit committee cash compensation and related-party transactions: the role of directors’ affiliation

Radwan Alkebsee,
Adeeb A. Alhebry,
Adriana Tiron-Tudor
et al.

Abstract: Purpose This paper aims to investigate the relationship between the audit committee’s (AC) cash compensation and related-party transactions (RPTs). This paper also explores whether the affiliation of directors on the AC has a differential effect on the association between AC members’ cash compensation and RPTs. Design/methodology/approach This paper uses data from Chinese-listed firms for the period from 2007 to 2017 and use the ordinary least square regressions, to test the association between AC cash compen… Show more

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