Search Results - subject:"Stochastic auditing"

Aggressive Reporting and Probabilistic Auditing in a Principles-Based Environment

Bijkerk, Suzanne H.; Karamychev, Vladimir A.; Swank, Otto H. - 2013

We analyze the reporting strategies of firms and the investigation strategies of auditors in an archetype principles-based financial reporting system. To this end, we add a verification stage to a standard cheap-talk game, and apply the resulting game to financial reporting. We show that for a...

Persistent link: https://www.econbiz.de/10010326418

Aggressive Reporting and Probabilistic Auditing in a Principles-Based Environment

Bijkerk, Suzanne H.; Karamychev, Vladimir A.; Swank, Otto H. - Tinbergen Instituut - 2013

Persistent link: https://www.econbiz.de/10011255938

Aggressive reporting and probabilistic auditing in a principles-bases environment

Bijkerk, Suzanne H.; Karamychev, Vladimir A.; Swank, Otto H. - 2013

Persistent link: https://www.econbiz.de/10010191273

Bounding the benefits of stochastic auditing: The case of risk-neutral agents

Snyder, Christopher M. - In: Economic Theory 14 (1999) 1, pp. 247-253

postulated that allowing stochastic auditing reduces the asymmetric information problem to a trivial one: i.e., the first best …

Persistent link: https://www.econbiz.de/10005155478