This paper provides results of an experiment designed to investigate how mandatory rotation or retention of auditors may affect auditor reporting. Repeat audit engagements are believed to be a source of economic rents to auditors, and as such they are believed to pose a threat to auditor...

This paper reports the results of an experiment designed to test the Schwartz (1997) model which makes predictions about audit quality, investments, and social welfare. The setting we investigate is a two-person strategic auditing game in which auditor-subjects select a level of audit quality...

This paper reports the results of an experiment designed to investigate the social welfare implications of two liability rules (negligence and strict liability) and two damage measures (out-of-pocket and independent-of-investment damages). We focus on information production strategies (i.e., the...

Our purpose is to investigate the strategies an auditor will use to assess risk when planning for the provision of a type of assurance service. The assurance service that we model is the delivery of information from the auditor to an investor. Our primary objective is to explore the extent to...

Our purpose in this paper is to investigate optimal planning strategies for the provision of assurance services. Specifically, we have two objectives. The first is to explore the extent to which planning strategies that are employed in the provision of traditional auditing services (e.g.,...