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Legal Penalties and Audit Quality: An Experimental Investigation*
16 references·6 citing·51 second hop
Legal Penalties and Audit Quality: An Experimental Investigation* (1999)Legal Penalties and Audit Quality: An Exp…Predicting How People Play Games: Reinforcement Learning in Experimental Games with Unique, Mixed Strategy Equilibria (1998)Predicting How People Play Ga…Auditors' Liability, Vague Due Care, and Auditing Standards (1998)Auditors' Liability, Vague Du…Progress in Behavioral Game Theory (1997)Progress in Behavioral Game T…Legal regimes, audit quality and investment. (1997)Legal regimes, audit quality …Learning in extensive-form games: Experimental data and simple dynamic models in the intermediate term (1995)Learning in extensive-form ga…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Lawsuits against Auditors (1994)Lawsuits against AuditorsEconomics in the Laboratory (1994)Economics in the LaboratoryAuditor Litigation and Modified Reporting on Bankrupt Clients (1994)Auditor Litigation and Modifi…On Auditors and the Courts in an Adverse Selection Setting (1990)On Auditors and the Courts in…Legal Error, Litigation, and the Incentive to Obey the Law (1989)Legal Error, Litigation, and …Deterrence and Uncertain Legal Standards (1986)Deterrence and Uncertain Lega…Some Effects of Uncertainty on Compliance with Legal Standards (1984)Some Effects of Uncertainty o…Efficient Reliance and Damage Measures for Breach of Contract (1984)Efficient Reliance and Damage…Strict Liability versus Negligence (1980)Strict Liability versus Negli…Constitutions, Statutes, and the Theory of Efficient Adjudication (1980)Constitutions, Statutes, and …Do auditors’ incentives affect materiality assessments of prior-period misstatements? (2022)Do auditors’ incentives affec…Auditors' Reporting Conservatism after Regulatory Sanctions: Evidence from China (2014)Auditors' Reporting Conservat…The impact of audit penalty distributions on the detection and frequency of fraudulent reporting (2011)The impact of audit penalty d…Legal systems and auditor independence (2011)Legal systems and auditor ind…Auditor conservatism following audit failures (2010)Auditor conservatism followin…An Experimental Investigation of Auditors' Liability: Implications for Social Welfare and Exploration of Deviations from Theoretical Predictions (2000)An Experimental Investigation…Science and Human Behavior (1953)Prospect theory: An analysis of decision under risk (1988)The Adaptive Decision Maker (1994)Cooperation and Punishment in Public Goods Experiments (2000)ERC: A Theory of Equity, Reciprocity, and Competition (2000)The Stag Hunt and the Evolution of Social Structure (2003)Crime and Punishment: An Economic Approach (1968)Economic Analysis of Law (1974)The Selection of Disputes for Litigation (1984)Accuracy in the Assessment of Damages (1996)Moral hazard in insurance claiming: Evidence from automobile insurance (1996)Chapter 6 The Theory of Public Enforcement of Law (2007)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Association between Auditor Litigation and Abnormal Accruals (2001)Financial statement analysis (2007)The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Advances in prospect theory: Cumulative representation of uncertainty (1992)Ambiguity and Self-Evaluation: The Role of Idiosyncratic Trait Definitions in Self-Serving Assessments of Ability (2002)The Effect of Short Selling on Bubbles and Crashes in Experimental Spot Asset Markets (2006)The Road not Taken: How Psychology was Removed from Economics, and How it Might be Brought Back (2007)American Economic Review (2019)Legal Remedies for Breach of Contract (1970)Vertical Integration, Appropriable Rents, and the Competitive Contracting Process (1978)Damage Measures for Breach of Contract (1980)Judicial Modification of Contracts Between Sophisticated Parties: A More Complete View of Incomplete Contracts and Their Breach (1993)On the Efficiency of Privately Stipulated Damages for Breach of Contract: Entry Barriers, Reliance, and Renegotiation (1995)Economic Analysis of Law (1999)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Explaining Bargaining Impasse: The Role of Self-Serving Biases (1997)Cognition and Hierarchy: Rethinking the Microfoundations of Capabilities’ Development (2005)Judgemental Overconfidence, Self-Monitoring, and Trading Performance in an Experimental Financial Market (2005)Theory of games and economic behavior (2019)An experimental analysis of ultimatum bargaining (1982)Perfect Equilibrium in a Bargaining Model (1982)The Handbook of experimental economics (1995)A Theory of Fairness, Competition, and Cooperation (1999)Fairness and Retaliation: The Economics of Reciprocity (2000)The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)Audit Fees and Auditor Size: Further Evidence (1986)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Audit effort and earnings management (2007)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Handbook of law and economics (2007)Causation and Responsibility (2009)
this work references cited by second hop

References

  • 1998Predicting How People Play Games: Reinforcement Learning in Experimental Games with Unique, Mixed Strategy Equilibria1,794 cited
  • 1995Learning in extensive-form games: Experimental data and simple dynamic models in the intermediate term1,678 cited
  • 1980Strict Liability versus Negligence762 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 1994Economics in the Laboratory572 cited
  • 1994Lawsuits against Auditors540 cited
  • 1997Progress in Behavioral Game Theory497 cited
  • 1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 cited
  • 1986Deterrence and Uncertain Legal Standards313 cited
  • 1984Efficient Reliance and Damage Measures for Breach of Contract196 cited
  • 1980Constitutions, Statutes, and the Theory of Efficient Adjudication160 cited
  • 1984Some Effects of Uncertainty on Compliance with Legal Standards160 cited
  • 1989Legal Error, Litigation, and the Incentive to Obey the Law152 cited
  • 1990On Auditors and the Courts in an Adverse Selection Setting121 cited
  • 1997Legal regimes, audit quality and investment.116 cited

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1998
Auditors' Liability, Vague Due Care, and Auditing Standards
68 cited

Cited by

  • 2014Auditors' Reporting Conservatism after Regulatory Sanctions: Evidence from China37 cited
  • 2022Do auditors’ incentives affect materiality assessments of prior-period misstatements?35 cited
  • 2000An Experimental Investigation of Auditors' Liability: Implications for Social Welfare and Exploration of Deviations from Theoretical Predictions29 cited
  • 2010Auditor conservatism following audit failures28 cited
  • 2011Legal systems and auditor independence21 cited
  • 2011The impact of audit penalty distributions on the detection and frequency of fraudulent reporting16 cited