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The law and economics of accounting and auditing: a glimpse inside the black box

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  • Alain Marciano

    (University of Torino
    University of Johannesburg
    Mercatus Center at George Mason University)

  • Giovanni Battista Ramello

    (University of Torino)

  • Roberto Zanola

    (Università del Piedmonte Orientale)

Abstract

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Suggested Citation

  • Alain Marciano & Giovanni Battista Ramello & Roberto Zanola, 2025. "The law and economics of accounting and auditing: a glimpse inside the black box," European Journal of Law and Economics, Springer, vol. 59(2), pages 221-226, April.
    • Handle: RePEc:kap:ejlwec:v:59:y:2025:i:2:d:10.1007_s10657-025-09839-x
    DOI: 10.1007/s10657-025-09839-x
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    References listed on IDEAS

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    1. L. A. Esposito & A. Melcarne & Giovanni Battista Ramello & R. Zanola, 2025. "Supply-induced demand: insights from tax litigation," European Journal of Law and Economics, Springer, vol. 59(2), pages 257-276, April.
    2. Thomas Ehrmann & Aloys Prinz, 2025. "The auditing game: the dark side of the private provision of a public good," European Journal of Law and Economics, Springer, vol. 59(2), pages 329-376, April.
    3. Antonio Aninat & Álvaro Bustos & Julio Riutort, 2025. "The effects of audit firm rotations and retentions: an event study in Chile," European Journal of Law and Economics, Springer, vol. 59(2), pages 377-418, April.
    4. Odd E. Nygård & Thor O. Thoresen, 2025. "Controlling for fixed effects in studies of income underreporting," European Journal of Law and Economics, Springer, vol. 59(2), pages 307-328, April.
    5. Patricia M. Dechow & Richard G. Sloan & Amy P. Sweeney, 1996. "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 1-36, March.
    6. Hans B. Christensen & Valeri V. Nikolaev & Regina Wittenberg‐Moerman, 2016. "Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(2), pages 397-435, May.
    7. Branko Radulović & Miljan Savić, 2025. "Accounting practitioners and small business clients’ tax compliance: evidence from the survey of Serbian accountants," European Journal of Law and Economics, Springer, vol. 59(2), pages 277-305, April.
    8. Alvaro Remesal, 2025. "Clawback enforcement, executive pay, and accounting manipulation," European Journal of Law and Economics, Springer, vol. 59(2), pages 227-255, April.
    Full references (including those not matched with items on IDEAS)

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