Game Theoretic Analysis of Discovery Sampling for Internal Fraud Control Auditing
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DOI: 10.1111/j.1911-3846.1994.tb00438.x
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References listed on IDEAS
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Cited by:
- Dennis H. Caplan & Michael Kirschenheiter, 2000. "Outsourcing and Audit Risk for Internal Audit Services," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 387-428, 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.
- Rudolf Avenhaus & D. Marc Kilgour, 2004. "Efficient distributions of arms‐control inspection effort," Naval Research Logistics (NRL), John Wiley & Sons, vol. 51(1), pages 1-27, February.
- Davis, Jon S. & Pesch, Heather L., 2013. "Fraud dynamics and controls in organizations," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 469-483.
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