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Banking supervision and external auditors : theory and empirics
Masciandaro, Donato; Peia, Oana; Romelli, Davide - In: Journal of financial stability 46 (2020), pp. 1-19
Persistent link: https://www.econbiz.de/10012391472
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Reputation concerns and herd behavior of audit committees : a corporate governance problem
Schöndube-Pirchegger, Barbara; Schöndube, Jens Robert - 2009
Persistent link: https://www.econbiz.de/10003907904
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Optimal regulation of auditing
Pagano, Marco; Immordino, Giovanni - In: CESifo economic studies : CESifo, a joint initiative of … 53 (2007) 3, pp. 363-388
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation … from the joint provision of auditing and consulting services: deflecting collusion requires less ambitious standards …
Persistent link: https://www.econbiz.de/10003605750
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Upcoding and optimal auditing in health care (or the economics of DRG creep)
Kuhn, Michael; Siciliani, Luigi - 2008
Persistent link: https://www.econbiz.de/10003669226
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Optimal regulation of auditing
Pagano, Marco (contributor); Immordino, Giovanni (contributor) - 2007
Persistent link: https://www.econbiz.de/10003497568
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Is mandated independence necessary for audit quality?
Jamel, Karim; Sunder, Shyam - In: Accounting, organizations and society : an … 36 (2011) 4/5, pp. 284-292
Persistent link: https://www.econbiz.de/10009382499
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Essays on enforcement of accounting standards, audit quality, and lobbying
Worret, Daniel - 2014
Persistent link: https://www.econbiz.de/10010519331
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Strategic decision behavior and audit quality of big and small audit firms in a tendering process
Fochmann, Martin; Haak, Marcel - 2015
We investigate the strategic decision making of audit firms in a tendering process. In particular, we are interested in how audit firms behave to acquire audit clients and which audit quality is ensured. Our main findings are manifold. First, if two big audit firms are competing, we do not...
Persistent link: https://www.econbiz.de/10011380619
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Investor heterogeneity, auditor choice, and information signaling
Wei, Xu; Xiao, Xiao; Zhou, Yi - In: Auditing : a journal of practice & theory 34 (2015) 3, pp. 113-138
Persistent link: https://www.econbiz.de/10011341370