Strategic audit policies without commitment

zbMATH Open1152.91626MaRDI QIDQ3528705FDOQ3528705

Authors: Kalyan Chatterjee, Sanford Morton, Arijit Mukherji 

Publication date: 17 October 2008

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zbMATH Keywords

commitmentperfect Bayesian equilibriumaudit gameaudit policies

Mathematics Subject Classification ID

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

Cited In (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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