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ArticleCollusion in Auditing

Stanley Baiman1991

Article1991

Collusion in Auditing

Stanley Baiman · John Harry Evans · Nandu J. Nagarajan

112 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Merger and Competition Analysis Corporate Governance and Financial Management

Abstract

Auditing, Collusion, Principle-agent model

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1996On the optimality of allowing collusion 2013Game Theory and Business Applications 2000Outsourcing and Audit Risk for Internal Audit Services 2015Estimation Risk and Auditor Conservatism 1997Auditor independence, incomplete contracts and the role of legal liability 2010The Auditor's Slippery Slope: An Analysis of Reputational Incentives 1991The Impact of MAS on Auditors' Independence: An Experimental Markets Study 2010The Impact of Government Ownership and Institutions on the Reporting Behavior of Local Auditors in China

Details

Year1991

Typearticle

Published1991-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations112

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2307/2491025

openalex_workW2021542899

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