develop a model that compares two alternative institutions for bank auditing. Neither of these institutions would require as … these is a system of central bank auditing of national banks. The second type of auditing is carried out by an international … two different auditing institutions. We show that the international auditor generally performs at least as well, and …

The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the … on the signal of the system and auditing becomes more effective. This paper presents conditions under which insurance …

The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the … the signal of the system and auditing becomes more effective. This paper presents conditions under which insurance fraud …

’ expectations with regard to ethics are little understood by professionals. This study leads to a better understanding of the …

undue influence. We construct a new set of ethics indices, encompassing forms of (legal) corruption not subject to …

principles. In particular, the concept of sustainability, carrying with it clear requirements for values, goals and ethics, has …

Teaching economics has been shown to encourage students to defect in a prisoner's dilemma game. However, can ethics … students who had the ethics module had higher rates of cooperation than students without the ethics module, even after … controlling for communication and other factors expected to affect cooperation. We conclude that the teaching of ethics can …