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Article
The Compensation Committee Process
Faculty Publications
  • Dana R. Hermanson, Kennesaw State University
  • James Tompkins, Kennesaw State University
  • Rajaram Veliyath, Kennesaw State University
  • Zhongxia Ye, Kennesaw State University
Department
Accountancy
Document Type
Article
Publication Date
10-1-2012
Abstract
The article investigates the process used in executive compensation committees to meet their responsibilities, particularly noting the lack of research into the committee process itself. It discusses committee's areas of responsibility, approaches to meeting their responsibilities, and committee operational issues through the use of interviews with compensation committee members. It addresses themes of the interviews including achieving fair compensation, promoting the legitimacy of the committee's decisions, and monitoring the committee for appropriate behaviors. It comments on the tension between executive committees, shareholders, organizational management, and stakeholders.
Citation Information
Hermanson, D. R., Tompkins, J. G., Veliyath, R., & Ye, Z. (2012). The Compensation Committee Process* The Compensation Committee Process. Contemporary Accounting Research, 29(3), 666-709.