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Financial Statement Audits,a Game of Chicken?

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References

1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
2006Games and Information: An Introduction to Game Theory1,188 cited
1991Conservatism and Auditor-Client Negotiations465 cited
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1991Informationally motivated auditor replacement305 cited
1990Assessing Audit Risk from Errors and Irregularities153 cited
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1995Strategic Dependence and Inherent Risk Assessments.57 cited
2000The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud*53 cited
1993Strategic Auditing for Fraud.46 cited

Cited by

2020A new perspective into the relationship between CEO pay and firm performance: evidence from Nigeria’s listed firms25 cited
2019Organizational learning in stakeholder relations23 cited
2008Auditor tenure, managerial fraud and report qualification: a behavioural game-theoretic approach16 cited
2020Prioritizing determinants of effective whistle blowing (WB)9 cited

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