Optimal audit policies with correlated types

DOI10.1007/S00199-003-0435-7MaRDI QIDQ1770140zbMATH OpenOpenAlexFDO

Authors M. Martin Boyer, Patrick González

Publication date 9 April 2005

Published in Economic Theory (Search for Journal in Brave)

Full work available at URL http://fmwww.bc.edu/RePEc/es2000/1514.pdf

zbMATH Keywords

asymmetric informationAuditscorrelated informationcostly state verificationTownsend ridge

Mathematics Subject Classification ID

Economics of information (91B44)

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(7)

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• Strategic audit policies without commitment
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• Compliance with Endogenous Audit Probabilities
• Sorting the good guys from bad: on the optimal audit structure with ex-ante information acquisition

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