of auditor independence and illustrate how changes in the organizational design of the state can improve government …

, we analyze firm misreporting, auditor monitoring and competition, and regulatory policy in a unified model. A federated …

audit rules and a dynamic regression discontinuity framework, we estimate the effects of these audits on American city …

falsified expense reports and facilitate monitoring in difficult-to-audit circumstances, relying only on mandated reporting of … validated by qualitative data and a forensic audit conducted by the World Bank. We produce simulations that demonstrate the …

This paper examines how audit oversight by a public-sector regulator affects investors' assessments of reporting …' 10-K filings after the new regime is in place. Overall, our results are consistent with public audit oversight increasing …

In many regulated markets, private, third-party auditors are chosen and paid by the firms that they audit, potentially …

The audit market's unique combination of features-its role in capital market transparency, mandated demand, and …) mandatory audit firm rotation. To do so, we first estimate publicly traded firms' demand for auditing services, treating … firms' surplus by $1.2-1.8 billion per year. These estimates reflect only firms' lost options to hire the exiting auditor …

, however, may be affected by relationships between auditor and target. We study whether provincial chief auditors in China show … role of shared background is identified from auditor turnover - we show that hometown auditors find 38 percent less in … questionable monies. This hometown effect is similar throughout the auditor's tenure, and is diminished for audits ordered by the …