OPTIMAL AUDITING WITH SCORING ; THEORY AND APPLICATION TO INSURANCE FRAUD
Georges Dionne
Canada Research Chair in Risk Management, HEC Montreal, Montreal (Qc) Canada.
Florence Giuliano
Department of Economics, Paris X University, Paris, France
Pierre Picard Department of Economics, Ecole Polytechnique, Palaiseau, France
Abstract
This article makes a bridge between the theory of optimal auditing and the [...]
THE TRANSNATIONAL POLITICAL ECONOMY OF CORPORATE GOVERNANCE REGULATION : A RESEARCH ONLINE
Bastiaan van Apeldoorn,
Andreas Nölke,
Henk Overbeek
Abstract
Corporate governance has become a buzzword of the global business community and is now receiving even wider attention given the repercussions of the Enron collapse. Although there is a burgeoning literature on this topic, the bulk of [...]
A POLITICAL-ECONOMIC ANALYSIS OF AUDITOR REPORTING AND AUDITOR SWITCHES
K. Hung Cha
Kenny Z. Lin
Phyllis Lai-lan Mo
Abstract
This study examines whether auditor opinions are affected by political and economic influences from governments. We use auditor locality (local versus non-local) to capture such influences from local governments in China. Based on data from China’s [...]
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