Joseph Stiglitz (1970), 'Increasing Risk: I. A Definition', Journal of Economic Theory, 2 (3), September, 225-43 -- 5. Paul A …), 'First Order Versus Second Order Risk Aversion', Journal of Economic Theory, 51 (1), June, 111-25 -- 31. Matthew Rabin (2000 …), 'Risk Aversion and Expected-Utility Theory, A Calibration Theorem' Econometrica, 68 (5), September, 1281-92 -- 32. Menahem E …

. Mechanism tests show that the presence of insider selling is associated with a higher level of audit risk, which in turn …. These results indicate that auditors can identify the risk of insider selling and charge higher audit fees, and provide new …