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Assorted papers on auditing and corruption

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dc.contributor.advisorGutiérrez, María
dc.contributor.advisorGago Rodríguez, Susana
dc.contributor.authorHadjigavriel, Stavriana
dc.contributor.departamentoUC3M. Departamento de Economía de la Empresaes
dc.contributor.tutorGutiérrez, María
dc.date.accessioned2021-09-01T14:04:45Z
dc.date.available2021-09-01T14:04:45Z
dc.date.issued2021-04
dc.date.submitted2021-07-13
dc.description.abstractThis 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.en
dc.description.degreePrograma de Doctorado en Empresa y Finanzas / Business and Finance por la Universidad Carlos III de Madrides
dc.description.responsabilityPresidente: Marco Trombetta.- Secretaria: Beatriz García Osma.- Vocal: Annita Floroues
dc.description.tableofcontentsBribes and Audit Fees / Stavriana Hadjigavriel, María Gutiérrez Urtiaga, Susana Gago Rodríguez -- Distracted Auditors: Evidence from Lawsuits against Audit Clients / Stavriana Hadjigavriel, Antonio B. Vázquez -- Audit Office’ Benefits of Auditing a Reputable Client / Stavriana Hadjigavriel, Irina Gazizova, Akram Khalilov -- Effects of the Dark Triad Personality on the Relation between Audit Rotation and Audit Honesty / Stavriana Hadjigavriel, Susana Gago Rodríguezen
dc.identifier.urihttps://hdl.handle.net/10016/33212
dc.language.isoengen
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España*
dc.rights.accessRightsopen accesses
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/es/*
dc.subject.ecienciaEmpresaes
dc.titleAssorted papers on auditing and corruptionen
dc.typedoctoral thesis*
dspace.entity.typePublication
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