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Does cooperation in auditing matter? A comparison of a non-cooperative and a cooperative game model of auditing

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  • Cook, J.
  • Hatherly, D.
  • Nadeau, L.
  • Thomas, L. C.

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  • Cook, J. & Hatherly, D. & Nadeau, L. & Thomas, L. C., 1997. "Does cooperation in auditing matter? A comparison of a non-cooperative and a cooperative game model of auditing," European Journal of Operational Research, Elsevier, vol. 103(3), pages 470-482, December.
    • Handle: RePEc:eee:ejores:v:103:y:1997:i:3:p:470-482
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    References listed on IDEAS

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    1. Shibano, T, 1990. "Assessing Audit Risk From Errors And Irregularities," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 110-140.
    2. Patterson, Er, 1993. "Strategic Sample-Size Choice In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 272-293.
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    Cited by:

    1. Nikolaos Anastasopoulos & Dimitrios Asteriou, 2021. "Optimal dynamic auditing based on game theory," Operational Research, Springer, vol. 21(3), pages 1887-1912, September.
    2. Luc Paugam & Jean-François Casta, 2012. "Joint Audit, Game Theory, and Impairment-Testing Disclosures," Post-Print halshs-00671613, HAL.
    3. Helen Short & Kevin Keasey & Mike Wright & Alison Hull, 1999. "Corporate governance: from accountability to enterprise," Accounting and Business Research, Taylor & Francis Journals, vol. 29(4), pages 337-352.
    4. Laitinen, Erkki K. & Laitinen, Teija, 2015. "A probability tree model of audit quality," European Journal of Operational Research, Elsevier, vol. 243(2), pages 665-677.
    5. Anastasopoulos, Nikolaos P. & Anastasopoulos, Markos P., 2012. "The evolutionary dynamics of audit," European Journal of Operational Research, Elsevier, vol. 216(2), pages 469-476.
    6. Gérald Lobo & Luc Paugam & Lana Zhang & Jean-François Casta, 2013. "Effect Of Joint Auditor Pair On Conserv A Tism: Evidence From Impairment Tests," Post-Print hal-00993007, HAL.

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