A probability tree model of audit quality
Author
Abstract
Suggested Citation
DOI: 10.1016/j.ejor.2014.12.021
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Martin J. Osborne & Ariel Rubinstein, 1994.
"A Course in Game Theory,"
MIT Press Books,
The MIT Press,
edition 1, volume 1, number 0262650401, December.
- Martin J Osborne & Ariel Rubinstein, 2009. "A Course in Game Theory," Levine's Bibliography 814577000000000225, UCLA Department of Economics.
- Danny Miller, 1983. "The Correlates of Entrepreneurship in Three Types of Firms," Management Science, INFORMS, vol. 29(7), pages 770-791, July.
- Shibano, T, 1990. "Assessing Audit Risk From Errors And Irregularities," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 110-140.
- Olivier Herrbach, 2001. "Audit quality, auditor behaviour and the psychological contract," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 787-802.
- Anastasopoulos, Nikolaos P. & Anastasopoulos, Markos P., 2012. "The evolutionary dynamics of audit," European Journal of Operational Research, Elsevier, vol. 216(2), pages 469-476.
- Solomon, I & Shields, MD & Whittington, OR, 1999. "What do industry-specialist auditors know?," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 191-208.
- Patterson, Er, 1993. "Strategic Sample-Size Choice In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 272-293.
- G. Dionne & F. Giuliano & P. Picard, 2002.
"Optimal auditing for insurance fraud,"
THEMA Working Papers
2002-32, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Georges Dionne & Florence Giuliano & Pierre Picard, 2009. "Optimal auditing for insurance fraud," Post-Print hal-00367109, HAL.
- Georges Dionne & Florence Giuliano & Pierre Picard, 2003. "Optimal Auditing for Insurance Fraud," Cahiers de recherche 0329, CIRPEE.
- Kinney, Wr, 1975. "Decision-Theory Approach To Sampling Problem In Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 117-132.
- Ella Mae Matsumura & K.R. Subramanyam & Robert R. Tucker, 1997. "Strategic Auditor Behavior and Going-Concern Decisions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(6), pages 727-758.
- Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 170-203, February.
- Richard Fairchild, 2008. "Auditor tenure, managerial fraud and report qualification: a behavioural game-theoretic approach," International Journal of Behavioural Accounting and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 23-37.
- Andrew Yim, 2009.
"Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees,"
Management Science, INFORMS, vol. 55(12), pages 2000-2018, December.
- Yim, Andrew, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper 27856, University Library of Munich, Germany.
- DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
- Antle, R, 1982. "The Auditor As An Economic Agent," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 503-527.
- Stephen K. Asare & Gregory M. Trompeter & Arnold M. Wright, 2000. "The Effect of Accountability and Time Budgets on Auditors' Testing Strategies," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 539-560, December.
- 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.
- Georges Dionne & Florence Giuliano & Pierre Picard, 2009.
"Optimal Auditing with Scoring: Theory and Application to Insurance Fraud,"
Management Science, INFORMS, vol. 55(1), pages 58-70, January.
- Georges Dionne & Florence Giuliano & Pierre Picard, 2005. "Optimal Auditing with Scoring Theory and Application to Insurance Fraud," Working Papers hal-00243026, HAL.
- Dionne, Georges & Giuliano, Florence & Picard, Pierre, 2009. "Optimal auditing with scoring: theory and application to insurance fraud," MPRA Paper 18374, University Library of Munich, Germany.
- Dionne, Georges & Giuliano, Florence & Picard, Pierre, 2008. "Optimal auditing with ccoring: Theory and application to insurance fraud," Working Papers 02-5, HEC Montreal, Canada Research Chair in Risk Management.
- Angus Duff, 2009. "Measuring audit quality in an era of change: An empirical investigation of UK audit market stakeholders in 2002 and 2005," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 400-422, May.
- Carrizosa, Emilio, 2012. "On approximate Monetary Unit Sampling," European Journal of Operational Research, Elsevier, vol. 217(2), pages 479-482.
- Menzefricke, U, 1984. "Using Decision-Theory For Planning Audit Sample-Size With Dollar Unit Sampling," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 570-587.
- Bonner, Sarah E., 1994. "A model of the effects of audit task complexity," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 213-234, April.
- Stephen K. Asare & Arnold M. Wright, 2004. "The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 325-352, June.
- Patricia M. Dechow & Weili Ge & Chad R. Larson & Richard G. Sloan, 2011. "Predicting Material Accounting Misstatements," Contemporary Accounting Research, John Wiley & Sons, vol. 28(1), pages 17-82, March.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Nikolaos Anastasopoulos & Dimitrios Asteriou, 2021. "Optimal dynamic auditing based on game theory," Operational Research, Springer, vol. 21(3), pages 1887-1912, September.
- Dassiou, X. & Glycopantis, D., 2019. "The importance of reputation in the auditing of companies: A game theory analysis," Working Papers 19/01, Department of Economics, City University London.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Appelgren, Leif, 2020. "A survey of models for determining optimal audit strategies," Advances in accounting, Elsevier, vol. 48(C).
- Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
- Jing Ai & Patrick L. Brockett & Linda L. Golden & Montserrat Guillén, 2013. "A Robust Unsupervised Method for Fraud Rate Estimation," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 80(1), pages 121-143, March.
- Konrad, Kai A. & Lohse, Tim & Qari, Salmai, 2014. "Deception choice and self-selection – The importance of being earnest," Journal of Economic Behavior & Organization, Elsevier, vol. 107(PA), pages 25-39.
- Mingcherng Deng & Nahum Melumad & Toshi Shibano, 2012. "Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1179-1215, December.
- Alan Kilgore & Renee Radich & Graeme Harrison, 2011. "The Relative Importance of Audit Quality Attributes," Australian Accounting Review, CPA Australia, vol. 21(3), pages 253-265, September.
- Persefoni Polychronidou & George Drogalas & Ioannis Tampakoudis, 2020. "Mandatory rotation of audit firms and auditors in Greece," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 141-154, September.
- Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
- Lohse, Tim & Konrad, Kai A. & Qari, Salmai, 2014. "Deception Choice and Audit Design - The Importance of Being Earnest," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100577, Verein für Socialpolitik / German Economic Association.
- Galeotti, Marcello & Rabitti, Giovanni & Vannucci, Emanuele, 2020. "An evolutionary approach to fraud management," European Journal of Operational Research, Elsevier, vol. 284(3), pages 1167-1177.
- Scott D. Vandervelde, 2006. "The Importance of Account Relations when Responding to Interim Audit Testing Results," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 789-821, September.
- J. Reed Smith & Samuel L. Tiras & Sansakrit S. Vichitlekarn, 2000. "The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 327-356, June.
- Kyung-Chun Mun, 2022. "Stock market reaction and adjustment speed to multiple announcements of accounting restatements," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 46(1), pages 22-67, January.
- Jean-Marc Bourgeon & Pierre Picard, 2014.
"Fraudulent Claims and Nitpicky Insurers,"
American Economic Review, American Economic Association, vol. 104(9), pages 2900-2917, September.
- Jean-Marc Bourgeon & Pierre Picard, 2012. "Fraudulent Claims and Nitpicky Insurers," Working Papers hal-00675106, HAL.
- Jean Marc Bourgeon & Pierre Picard, 2014. "Fraudulent claims and nitpicky insurers," Post-Print hal-01173052, HAL.
- Lammers, Frauke & Schiller, Jörg, 2010. "Contract design and insurance fraud: An experimental investigation," FZID Discussion Papers 19-2010, University of Hohenheim, Center for Research on Innovation and Services (FZID).
- Nadiah Amirah Nor Azhari & Suhaily Hasnan & Zuraidah Mohd Sanusi, 2020. "The Relationships Between Managerial Overconfidence, Audit Committee, CEO Duality and Audit Quality and Accounting Misstatements," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(3), pages 18-30, June.
- Olivier Charpateau, 2011. "Ethique et indépendance interne : une nouvelle dimension de l'indépendance de l'auditeur légal," Post-Print halshs-00613297, HAL.
- Dionne, Georges & Harrington, Scott, 2017. "Insurance and Insurance Markets," Working Papers 17-2, HEC Montreal, Canada Research Chair in Risk Management.
- Yin Liu & Huiqi Gan & Khondkar Karim, 2020. "Corporate risk-taking after adoption of compensation clawback provisions," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 617-649, February.
- Astrid Rudyanto, 2017. "Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia," GATR Journals afr147, Global Academy of Training and Research (GATR) Enterprise.
More about this item
Keywords
Applied probability; Probabilistic model; Random tree; Audit quality; Detection probability;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ejores:v:243:y:2015:i:2:p:665-677. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/eor .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.