Giat, Yahel - In: International Journal of Strategic Decision Sciences (IJSDS) 9 (2018) 3, pp. 113-126
accounting practices and audit errors. If, as result of strict legislation, a firm is below the threshold it will pay above …This article develops a principal-agent multi-period model that ties legal risks, auditing fees and internal accounting … practices. The principal is the auditing firm and the agent is the client firm. The client firm can improve its credibility by …