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 auditor aims at eliminating misstatements,...

Purpose–The purpose of this paper, based on the institution change theory, is to analyze the factors which influence the auditees' demand for government performance auditing (GPA). Design/methodology/approach–This study acquired the data by survey. The author investigated the government...