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The relation between executive compensation and earnings management: changes in the post-sarbanes-oxley era mary ellen carter the wharton school, university of pennsylvania luann j lynch darden graduate. Table of contents page i executive summary 1 corporate culture and tone at the top 2 the executive compensation program 4 misapplications of gaap, weak internal controls, and inappropriate earnings management 6. The relation between executive compensation and earnings management: changes in the post-sarbanes-oxley era mary ellen carter the wharton school, university of pennsylvania. This has led to arguments that executive compensation needs to be organized differently and strategic management, their top executives a fixed salary.
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