Publication: Assorted papers on auditing and corruption
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Publication date
2021-04
Defense date
2021-07-13
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Abstract
This Doctoral Thesis is formed by four studies focusing on auditing – integrating both audit
quality and audit pricing- and bribes, as a form of corruption. In the first chapter, we study
how the pricing of audit changes with the level of corruption-exposure at the firms’ business
environment. Particularly, we study whether audit fees incorporate the risk of auditing a client
that is very likely to be involved in bribe-related activities. In Chapter 2 we investigate the importance
of auditors’ time and it could be a determinant of audit quality. In Chapter 3 we study
how an audit office’s perceived reputation can impact its ability to gain more clients and its
subsequent bargaining power. In chapter 4, we examine the effects of rotation and reputation
risk on auditor’s honesty after taking into account the personality traits of each individual in a
laboratory experiment.