Strategic audit policies without commitment

Kalyan Chatterjee; Sanford Morton; Arijit Mukherji

doi:10.1007/978-0-387-77247-9_15

Strategic audit policies without commitment

Kalyan Chatterjee, Sanford Morton, Arijit Mukherji

Economics

Research output: Chapter in Book/Report/Conference proceeding › Chapter

4 Scopus citations

Abstract

This chapter constructs and analyzes a simple auditing model in order to answer questions concerning three principal issues: (i) the information contained in the report, (ii) commitment to the audit policy, and (iii) audit effort. The approach taken is based on the concept of perfect Bayesian equilibrium. We attempt to examine the nature of such equilibria and arguments as to which equilibrium one would expect to observe.

Original language	English (US)
Title of host publication	Springer Optimization and Its Applications
Publisher	Springer International Publishing
Pages	407-436
Number of pages	30
DOIs	https://doi.org/10.1007/978-0-387-77247-9_15
State	Published - 2008

Publication series

Name	Springer Optimization and Its Applications
Volume	17
ISSN (Print)	1931-6828
ISSN (Electronic)	1931-6836

All Science Journal Classification (ASJC) codes

Control and Optimization

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10.1007/978-0-387-77247-9_15

Cite this

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Strategic audit policies without commitment

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