March 13, 2006

Auditing Executive Compensation: Carpe Diem, Internal Auditors

By Parveen P. Gupta, Frank L. Magee Distinguished Professor of Accounting

Intensity around the topic of executive compensation has increased in recent years. Shareholders are calling for honest and forthright "transparency" related to executive compensation. In this article, Parveen Gupta, from Lehigh University, discusses preserving the integrity of executive compensation through compensation audits. Gupta describes four key dimensions to executive compensation audits.