Signalling game models of the auditing process
Theoretical auditing models have recently changed from a single-person to a multi-person setting. This change has been prompted by the inability of decision theory to recognise that the manager has the potential to influence the outcome of the audit. One of the motivating factors for audit work is t...
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University of Edinburgh
1997
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.643398 |