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Anastasopoulos, Nikolaos P.; Anastasopoulos, Markos P. - In: European Journal of Operational Research 216 (2012) 2, pp. 469-476

A critical issue in auditing is provisioning of reasonable assurance that the financial reports are free from material … misstatements. The auditing detection problem can be viewed as a two-player game between the auditor and the auditee where the …

Persistent link: https://www.econbiz.de/10010574181

Audit assurance model and Bayesian discovery sampling

van Batenburg, P.C.; Kriens, J.; Lammerts van Bueren, W.M. - Tilburg University, School of Economics and Management - 1991

Persistent link: https://www.econbiz.de/10011193640

Government performance auditing demand research based on the neo-institutional economics

Fan, Hui - In: China Finance Review International 2 (2012) April, pp. 100-120

the auditees' demand for government performance auditing (GPA). Design/methodology/approach–This study acquired the data … legislative level is lower have more demand for the performance auditing; the respondents' knowledge about the GPA has not … increased their demand; the auditing penalty effects has negative impact on the demand for performance auditing and the …

Persistent link: https://www.econbiz.de/10010561545

The impact of insurance fraud detection systems

Schiller, Jörg - 2002

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

Persistent link: https://www.econbiz.de/10010307641

Auditing as a Signal in Small Business Lending

Dharan, Bala G. - In: Journal of Small Business Finance 2 (1992) 1, pp. 1-11

This paper models the borrowing decision of a small firm seeking a bank loan when it can optionally hire, at a cost, an independent external auditor to convey its risk characteristics to lenders. The analysis shows that a necessary condition for a potential borrower to prefer having an audit to...

Persistent link: https://www.econbiz.de/10011310306

Mediated audits

Pollrich, Martin - 2015

offering a menu of contracts. The analysis provides a proper benchmark for studying auditing under limited commitment and sheds …

Persistent link: https://www.econbiz.de/10011350828

Honesty in a Signaling Model of Tax Evasion

Pruzhansky, Vitaly - 2004

We study the phenomenon of tax evasion using a simple signaling model, in which the signal is taxpayer's reported income. The novelty of our approach lies in the way we define honesty. Specifically, we advocate the view that there are no absolutely honest taxpayers: all taxpayers may under...

Persistent link: https://www.econbiz.de/10010325501

The Market for liars: Reputation and auditor honesty

McLennan, Andrew; Park, In-Uck - 2003

In the model there are two types of financial auditors with identical technology, one of which is endowed with a prior reputation for honesty. We characterize conditions under which there exists a 'two-tier equilibrium' in which 'reputable' auditors refuse bribes offered by clients for fear of...

Persistent link: https://www.econbiz.de/10010332213

Corruption, Tax Evasion and the Laffer Curve

Gang, Ira N.; Sanyal, Amal; Goswami, Omkar - 1998

We introduce bureaucratic corruption in a simple way and examine its effect on government revenue when policies change. We show that a rise in the tax rate can lead to a fall in net revenue--a Laffer curve result due to the proportion of auditors that are corrupt and enforcement costs. It may...

Persistent link: https://www.econbiz.de/10010334358

Independent auditors as fiscal gatekeepers

Franzoni, Luigi Alberto - 1997

This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers' reports. The equilibrium of the market for gatekeepers' services is characterised, as well as taxpayers' and auditors' optimal...

Persistent link: https://www.econbiz.de/10011608306

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