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Optimal Contracts with a Utility-Maximizing Auditor · Study

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ArticleOptimal Contracts with a Utility-Maximizing Auditor

Stanley Baiman1987

Article1987

Optimal Contracts with a Utility-Maximizing Auditor

Stanley Baiman · John H. Evans · James Noel

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

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Auditing, Earnings Management, Governance Law, Economics, and Judicial Systems Auction Theory and Applications

Abstract

Auditing, Contracting, Principle-agent model, Moral hazard

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References

1975Reexamination of the perfectness concept for equilibrium points in extensive games 1981Accounting for Stewardship 1980Economically Optimal Performance Evaluation and Control Systems 1984Optimal incentive contracts with multiple agents 1982The Auditor As an Economic Agent 1983Pre-Decision Information and Participative Management Control Systems 1981Communication in Agencies

Cited by

2004Compensation Committees and CEO Compensation Incentives in U.S. Entrepreneurial Firms 2016Bank Directors’ Perceptions of Expanded Auditor's Reports 1990On Auditors and the Courts in an Adverse Selection Setting 2018Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality 2000Outsourcing and Audit Risk for Internal Audit Services 2006INCENTIVES FOR CORRUPTIBLE AUDITORS IN THE ABSENCE OF COMMITMENT*2015Estimation Risk and Auditor Conservatism

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Details

Year1987

Typearticle

Published1987-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations139

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2307/2491016

openalex_workW2069551237

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