Audits as Signals (original) (raw)

The impact of audit penalty distributions on the detection and frequency of fraudulent reporting

Greg Burton

Review of Accounting Studies, 2011

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Whistleblowing vs. Random Audit: An Experimental Test of Relative Efficiency

Mickael Beaud

Kyklos, 2019

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Optimal Audit Policy and Heterogenous Agents

Marisa Ratto

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The Effects of Self-Regulation on Audit Quality: Experimental Analysis Using a Public Goods Game

Yoshitaka Hirose

SSRN Electronic Journal, 2016

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Policeman Theory of Auditing: Review of the Past and Present

Akinadewo Isreal Seriki, Muyiwa DAGUNDURO

Journal of Business and African Economy, 2024

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How Auditor Legal Liability Influences the Detection and Frequency of Fraudulent Financial Reporting

Greg Burton

Current Issues in Auditing, 2013

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Voluntary Audits versus Mandatory Audits

Clive Lennox

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Auditing with Accountability: Shrinking the Opportunity Spaces for Audit Failure

Duncan Wigan

2020

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Sorting the Good Guys from Bad: On the Optimality of Deterministic Audit with ExAnte Information Acquisition

Anna Maria Cristina MENICHINI

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A co-payment auditing scheme for financial misreporting

Shirley Ho

The International Journal of Accounting

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Formal accountability, perceived accountability and aggressive reporting judgements

Chris Patel

Accounting and Business Research, 2020

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The Impact of Economic Incentives and Peer Influences on Honest Reporting Behavior

Peter Easton

ru.nl

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The economic impact of audit failures

Cristina Fuentes

Revista de Contabilidad, 2022

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Self-reporting and ex-post audit in the presence of remediation costs

Natalia Rojas Jordán

2013

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Auditors' responsibility for fraud detection: New wine in old bottles?

Lawrence Chui

Journal of Forensic and Investigative Accounting, 2013

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Truthful Reporting, Moral Hazard and Purely Soft Information

Luca Livio

2012

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Enforcement release evidence on the audit confirmation process: Implications for standard setters

Randal Elder

Research in Accounting Regulation, 2010

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A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting

Wally Smieliauskas

Accounting Perspectives, 2008

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SOX: Unintended dilemmas for auditing

Ed Douthett

Journal of Corporate Accounting & Finance, 2006

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Incentives for Auditor Independence: An Analysis of the Effectiveness of Formal Sanctions in China

phyllis mo

SSRN Electronic Journal, 2004

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Evidence of Fraud, Audit Risk and Audit Liability Regimes

Evelyn Patterson

Review of Accounting Studies, 2003

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The auditing game: the dark side of the private provision of a public good

Aloys Prinz

European Journal of Law and Economics

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Encouraging truthful revelation when monitoring is costly

Geraint Johnes

Omega, 1995

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Can investigative audit and whistleblowing systems prevent fraud?

Padri ACHYARSYAH

Atestasi : Jurnal Ilmiah Akuntansi

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Challenges of Auditors and Audit Reporting in a Corrupt Environment

Prince Modugu

Research Journal of Finance and Accounting, 2012

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Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud

Gregoire Bollmann

Journal of Management Control, 2012

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Legal Liabilities, Audit Accuracy and the Market for Audit Services

Pradyot Sen

Journal of Business Finance <html_ent glyph="@amp;" ascii="&"/> Accounting, 2002

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Designing self-reporting regimes to encourage truth telling: An experimental study

Lata Gangadharan

Journal of Economic Behavior & Organization, 2013

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Honesty Is the Best Policy?When There Is Money in It: Can Firms Promote Honest Reporting Behavior by Managers?

yuping jia

2007

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Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability

Kelsey Brasel

SSRN Electronic Journal, 2014

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Optimal Regulation of Auditing

Marco Pagano

CESifo Economic Studies, 2007

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Auditing, Governance and Reporting: An Experimental Investigation

Bin Srinidhi

acrobatplanet.com

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