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A Multiperiod Model and Experimental Evidence of Independence and “Lowballing”*

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References

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Cited by

1998The Differential Impact of Accurate Product Cost Information in Imperfectly Competitive Markets: A Theoretical and Empirical Investigation*51 cited
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2001An Examination of Auditor Independence Issues from the Perspectives of U.K. Finance Directors49 cited
1999Auditor independence, self-interested behavior and ethics: some experimental evidence46 cited
2005A Review of Experimental and Archival Conflicts-of-Interest Research in Auditing46 cited
2005A Reexamination of Behavior in Experimental Audit Markets: The Effects of Moral Reasoning and Economic Incentives on Auditor Reporting and Fees*42 cited
1998The Impact of Legal Liability Regimes and Differential Client Risk on Client Acceptance, Audit Pricing, and Audit Effort Decisions38 cited
2010Policy and Research Implications of Evolving Independence Rules for Public Company Auditors37 cited
2007Strategic Errors and Audit Quality: An Experimental Investigation32 cited
2013Pricing of Risky Initial Audit Engagements31 cited
2022Auditor Specialization and Information Spillovers26 cited