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Collusion in Auditing
0 references·16 citing·58 second hopsampled
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  • 1996On the optimality of allowing collusion145 cited
  • 2013Game Theory and Business Applications98 cited
  • 2000Outsourcing and Audit Risk for Internal Audit Services89 cited
  • 2015Estimation Risk and Auditor Conservatism69 cited
  • 1997Auditor independence, incomplete contracts and the role of legal liability62 cited
  • 2010The Auditor's Slippery Slope: An Analysis of Reputational Incentives59 cited
  • 1991The Impact of MAS on Auditors' Independence: An Experimental Markets Study58 cited
  • 2010The Impact of Government Ownership and Institutions on the Reporting Behavior of Local Auditors in China50 cited
  • 1995Communication and delegation in collusive agencies49 cited
  • 2013Auditors' moral philosophies and ethical beliefs47 cited
  • 2012Competitive Procurement of Auditing Services with Limited Information45 cited
  • 1995Divisional versus Company-Wide Focus: The Trade-Off between Allocation of Managerial Attention and Screening of Talent44 cited
  • 2000Information Technology and Optimal Firm Structure39 cited
  • 2017Optimal Monitoring Schedule in Dynamic Contracts38 cited
  • 1999

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The Formation and Role of Reputation and Litigation in the Auditor–Manager Relationship
33 cited
  • 2014Political pressures and the evolution of disclosure regulation33 cited