Analytical auditing research provides underlying theory for the economic analysis of
auditing. Despite its importance, there have been no papers that provide a comprehensive …

This paper presents a principal-agent model in which the agent becomes strictly better
informed than the principal after the contract agreement. To mitigate the inefficiency caused …

We construct a dynamic multi-agent moral hazard model to analyze the interactions among
the firm owner, the manager and the auditor. Moral hazard may arise in hierarchical agency …

Im Rahmen der Institutionellen Mikroökonomie hat die Agency-Theorie in jüngster Zeit einen
hohen Stellenwert erlangt. Die normative, auch als Principal-Agent-Theorie bezeichnete …

The purpose of this paper is to review and critique the recent modelbased research in
managerial accounting. We do not attempt to provide a sufficient statistic for this stock of …

Die Prinzipal-Agenten-Theorie ist ein neues mikrookonomisches Paradigma zum Studium
von Organisationen. Die mikrookonomische Theorie studiert parktisch ausschlieBlich" Ich …

In this paper, we examine how auditors and their clients respond to the introduction of report-
contingent audit contracts in a model of the audit market. Such contracts might appear …

The 1970s and early 1980s saw significant structural change in the insurance market at
Lloyd's of London and it became increasingly difficult for providers of the collateral against …

A strategic internal auditing model is developed to analyze the use of discovery sampling to
deter or detect abstraction of assets by an auditee. The analysis develops a game in which …

The purpose of this study is to investigate whether auditing quality mitigates the impact of the
investor’ s sentiment on share market response to earnings news. Auditing quality …