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I report the results of an experiment designed to investigate the influence of noncredible communications and group affiliation on the formation of self-serving bias in an auditing trust game. I find that manager-subjects use noncredible communications (i.e., a message communicating their intent...
Persistent link: https://www.econbiz.de/10014128195
The purpose of this study is to experimentally investigate an analytical model of tax compliance, assuming a game-theoretic situation between a taxpayer and a tax auditor. Specifically, we focus on the following three research questions. First, would the taxpayer's behavior change if the tax...
Persistent link: https://www.econbiz.de/10013013104
, therefore, may be dubbed as agents of two principals, the audited firm and the public. Reputation theory conjectures that …
Persistent link: https://www.econbiz.de/10014344275
We examine whether tax audit regimes become more efficient if (i) there are audited financial statements and (ii) tax auditors have access to the internal statutory audit report revealing information about statutory audit adjustments. Our analysis is based on a standard tax compliance game that...
Persistent link: https://www.econbiz.de/10012149013
In most games, for equilibrium to result, players need to forecast the equilibrium strategies of others. We elicit forecasts of outcomes in a series of hawk-dove (aka chicken) games played by other players. We ask whether these forecasts are consistent with any correlated equilibrium of a class...
Persistent link: https://www.econbiz.de/10014079715
This paper proposes Thompson Sampling as a unifying and tractable theory of expectation formation, which is in line …
Persistent link: https://www.econbiz.de/10012853551
Studies of strategic sophistication in experimental normal form games commonly assume that subjects' beliefs are consistent with independent choice. This paper examines whether beliefs are consistent with correlated choice. Players play a sequence of simple 2×2 normal form games with distinct...
Persistent link: https://www.econbiz.de/10012890126
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