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Volumn 23, Issue 1, 1996, Pages 29-45

Game theory and the auditor's penalty regime

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EID: 0040163365     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/j.1468-5957.1996.tb00400.x     Document Type: Article
Times cited : (5)

References (15)
  • 1
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    • Anderson, U. and R.Young (1988), 'Strategic Auditing: A Differential Game', Internal Auditing (Fall), pp. 23-42.
    • (1988) Internal Auditing , pp. 23-42
    • Anderson, U.1    Young, R.2
  • 4
    • 0004238227 scopus 로고
    • The Auditing Practices Board, London
    • -(1994), The Audit Agenda (The Auditing Practices Board, London).
    • (1994) The Audit Agenda
  • 5
    • 0000044479 scopus 로고
    • Optimal contracts with a utility maximising auditor
    • Autumn
    • Baiman S., J.H. Evans and J. Noel (1987), 'Optimal Contracts with a Utility Maximising Auditor', Journal of Accounting Research (Autumn), pp. 217-244.
    • (1987) Journal of Accounting Research , pp. 217-244
    • Baiman, S.1    Evans, J.H.2    Noel, J.3
  • 6
    • 0001358098 scopus 로고
    • Taxpayers' reporting decisions and auditing under information assyme-try
    • July
    • Beck P. and W.Jung (1989),'Taxpayers' Reporting Decisions and Auditing under Information Assyme-try', The Accounting Review (July), pp. 468-487.
    • (1989) The Accounting Review , pp. 468-487
    • Beck, P.1    Jung, W.2
  • 7
    • 0347989494 scopus 로고
    • A co-operative formulation of the audit choice problem
    • July
    • Demski J.S. and R.J. Swieringa (1974),'A Co-operative Formulation of the Audit Choice Problem', The Accounting Review (July), pp. 506-513.
    • (1974) The Accounting Review , pp. 506-513
    • Demski, J.S.1    Swieringa, R.J.2
  • 8
    • 0001936936 scopus 로고
    • Strategic considerations in auditing
    • October
    • Fellingham J.C. and DP. Newman (1985),'Strategic Considerations in Auditing', The Accounting Review (October), pp. 634-650.
    • (1985) The Accounting Review , pp. 634-650
    • Fellingham, J.C.1    Newman, D.P.2
  • 10
    • 21144471720 scopus 로고
    • Fraud detection -a theoretical foundation
    • October
    • Matsumura E. and R. Tucker (1992), 'Fraud Detection -A Theoretical Foundation', The Accounting Review (October), pp. 753-782.
    • (1992) The Accounting Review , pp. 753-782
    • Matsumura, E.1    Tucker, R.2
  • 11
    • 0003009411 scopus 로고
    • On auditors and the courts in an adverse selection setting
    • Spring
    • Melumad N.D. and L. Thoman (1990),'On Auditors and the Courts in an Adverse Selection Setting', Journal of Accounting Research (Spring) pp. 77-120.
    • (1990) Journal of Accounting Research , pp. 77-120
    • Melumad, N.D.1    Thoman, L.2
  • 12
    • 0002873446 scopus 로고
    • Error rates, detection rates and payoff functions in auditing
    • Newman D.P. and J. Noel (1989),'Error Rates, Detection Rates and Payoff Functions in Auditing', Auditing: A Journal of Practice and Theory (1989, Supplement), pp. 50-63.
    • (1989) Auditing: A Journal of Practice and Theory , Issue.1989 SUPPL. , pp. 50-63
    • Newman, D.P.1    Noel, J.2
  • 13
    • 21344481203 scopus 로고
    • Strategic sample size choice in auditing
    • Autumn
    • Patterson E.R. (1993),'Strategic Sample Size Choice in Auditing', Journal of Accounting Research (Autumn), pp. 272-293.
    • (1993) Journal of Accounting Research , pp. 272-293
    • Patterson, E.R.1
  • 14
    • 0000354003 scopus 로고
    • Assessing audit risk from errors and irregularities
    • Shibano T. (1990), Assessing Audit Risk from Errors and Irregularities', Journal of Accounting Research (1990 Supplement), pp. 110-140.
    • (1990) Journal of Accounting Research , Issue.1990 SUPPL. , pp. 110-140
    • Shibano, T.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.