Joint Audit, Game Theory, and Impairment-Testing Disclosures
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References listed on IDEAS
- Ramanna, Karthik, 2008. "The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 253-281, August.
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"Assessing France's Joint Audit Requirement: Are Two Heads Better Than One?,"
- Jere Francis & Chrystelle Richard & Ann Vanstraelen, 2007. "Assessing France's Joint Audit Requirement: Are Two Heads Better Than One?," Post-Print halshs-00153510, HAL.
- Cook, J. & Hatherly, D. & Nadeau, L. & Thomas, L. C., 1997. "Does cooperation in auditing matter? A comparison of a non-cooperative and a cooperative game model of auditing," European Journal of Operational Research, Elsevier, vol. 103(3), pages 470-482, December.
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- repec:bla:joares:v:29:y:1991:i::p:31-54 is not listed on IDEAS
More about this item
KeywordsJoint Audit; Impairment Test; Game Theory; Prisoner's Dilemma; Disclosures; IAS 36;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2012-04-10 (All new papers)
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