search query: @indexterm AUDITING / total: 1120
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| Author: | Cook, J. |
| Title: | Does cooperation in auditing matter? A comparison of a non-cooperative and a cooperative game model of auditing |
| Journal: | European Journal of Operational Research
1997 : DEC, VOL. 103:3, p. 470-482 |
| Index terms: | OPERATIONAL RESEARCH MODELS AUDITING |
| Language: | eng |
| Abstract: | A game model of auditing including internal control investigation and substantive testing is analyzed as a non-cooperative game. It is shown that in order for the presumed socially desirable income of high and honest effort by all to be obtained, it is necessary to adjust the cost structure to ameliorate the costs of non-qualifying erroneous accounts if the auditor can prove he or she has worked hard. Comparison with a cooperative game analysis of the model shows that there is a region of parameters where both cooperative and non-cooperative versions of the game lead to this socially desirable outcome. |
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