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Strategic Audit Policies Without Commitment

In: Pareto Optimality, Game Theory And Equilibria

Author

Listed:
  • Kalyan Chatterjee

    (The Pennsylvania State University)

  • Sanford Morton

    (Private Consultant)

  • Arijit Mukherji

    (Private Consultant)

Abstract

This chapter constructs and analyzes a simple auditing model in order to answer questions concerning three principal issues: (i) the information contained in the report, (ii) commitment to the audit policy, and (iii) audit effort. The approach taken is based on the concept of perfect Bayesian equilibrium. We attempt to examine the nature of such equilibria and arguments as to which equilibrium one would expect to observe.

Suggested Citation

  • Kalyan Chatterjee & Sanford Morton & Arijit Mukherji, 2008. "Strategic Audit Policies Without Commitment," Springer Optimization and Its Applications, in: Altannar Chinchuluun & Panos M. Pardalos & Athanasios Migdalas & Leonidas Pitsoulis (ed.), Pareto Optimality, Game Theory And Equilibria, pages 407-436, Springer.
    • Handle: RePEc:spr:spochp:978-0-387-77247-9_15
    DOI: 10.1007/978-0-387-77247-9_15
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    Cited by:

    1. Andrew Yim, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," Management Science, INFORMS, vol. 55(12), pages 2000-2018, December.
    2. Heiko Gerlach, 2013. "Self-Reporting, Investigation, and Evidentiary Standards," Journal of Law and Economics, University of Chicago Press, vol. 56(4), pages 1061-1090.
    3. Martin Pollrich, 2017. "Mediated audits," RAND Journal of Economics, RAND Corporation, vol. 48(1), pages 44-68, March.

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