Assorted papers on auditing and corruption

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dc.contributor.advisor Gutiérrez, María
dc.contributor.advisor Gago Rodríguez, Susana Hadjigavriel, Stavriana 2021-09-01T14:04:45Z 2021-09-01T14:04:45Z 2021-04 2021-07-13
dc.description.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.
dc.description.tableofcontents Bribes 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 Rodríguez
dc.language.iso eng
dc.rights Atribución-NoComercial-SinDerivadas 3.0 España
dc.title Assorted papers on auditing and corruption
dc.type doctoralThesis
dc.subject.eciencia Empresa
dc.rights.accessRights openAccess Programa de Doctorado en Empresa y Finanzas / Business and Finance por la Universidad Carlos III de Madrid
dc.description.responsability Presidente: Marco Trombetta.- Secretaria: Beatriz García Osma.- Vocal: Annita Florou
dc.contributor.departamento Universidad Carlos III de Madrid. Departamento de Economía de la Empresa
dc.contributor.tutor Gutiérrez, María
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