Strategic audit policies without commitment

MaRDI QIDQ3528705zbMATH OpenFDO

Authors Kalyan Chatterjee, Sanford Morton, Arijit Mukherji

Publication date 17 October 2008

zbMATH Keywords

commitmentperfect Bayesian equilibriumaudit gameaudit policies

Mathematics Subject Classification ID

Other game-theoretic models (91A40) General equilibrium theory (91B50)

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(5)

• Samurai Accountant: A Theory of Auditing and Plunder
• External Audit System of Project Evaluation: Optimal Structure and Audit Quality
• Lowballing, analyst forecasts and audit quality --- evidence from the Chinese capital market
• Trade-off between reputation concerns and economic dependence for auditors -- threshold regression approach
• Granting an exit option to conduct an audit

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