Strategic audit policies without commitment

MaRDI QIDQ3528705zbMATH OpenFDO

Authors Kalyan Chatterjee, Sanford Morton, Arijit Mukherji

Publication date 17 October 2008

zbMATH Keywords

audit gameaudit policiescommitmentperfect Bayesian equilibrium

Mathematics Subject Classification ID

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

Recommendations

• Granting an exit option to conduct an audit
• Samurai Accountant: A Theory of Auditing and Plunder
• Optimal audit policies with correlated types
• The evolutionary dynamics of audit
• Does cooperation in auditing matter? A comparison of a non-cooperative and a cooperative game model of auditing

Cited in

(5)

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

This page was built for publication: Strategic audit policies without commitment

Report a bug (only for logged in users!)Click here to report a bug for this page (MaRDI item Q3528705)