Samurai Accountant: A Theory of Auditing and Plunder

DOI10.2307/2297481zbMath0627.90005OpenAlexW2050379411MaRDI QIDQ3763855

Kim C. Border, Joel Sobel

Publication date: 1987

Published in: The Review of Economic Studies (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.2307/2297481

zbMATH Keywords

auditing procedurerisk neutral agentrisk neutral principal

Mathematics Subject Classification ID

Utility theory (91B16)

Related Items (18)

Optimal contracts with random monitoring ⋮ Optimal multilateral contracts ⋮ Don't ask, don't tell: sharing revenues with a dishonest retailer ⋮ Dynamic incentive contracts in multiple penalty systems with no-commitment to tenure-track auditing ⋮ Mechanism design when players' preferences and information coincide ⋮ Optimal multi-unit allocation with costly verification ⋮ Moral hazard, renegotiation, and forgetfulness. ⋮ The optimal financing of a conglomerate firm with hidden information and costly state verification ⋮ The fog of fraud -- mitigating fraud by strategic ambiguity ⋮ Sorting the good guys from bad: on the optimal audit structure with ex-ante information acquisition ⋮ Exploring the scope of neurometrically informed mechanism design ⋮ Optimal debt contracts under costly enforcement ⋮ Incentive-compatibility, limited liability and costly liquidation in financial contracting ⋮ Lies and consequences. The effect of lie detection on communication outcomes ⋮ Monitoring a common agent: Implications for financial contracting ⋮ Mechanism design with costly verification and limited punishments ⋮ GRANTING AN EXIT OPTION TO CONDUCT AN AUDIT ⋮ Dynamic incentive contracts under no-commitment to periodic auditing and a non-retrospective penalty system

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