Incentives for auditor collusion in a pre-Sarbanes-Oxley regulatory environment
- Federation Press
- Publication Type:
- Journal Article
- Law in Context, 2008, 25 (2), pp. 178 - 212
- Issue Date:
This article develops a single-play game theory model that looks at the strategic interactions between auditors and managers. The article adds to the literature by explicitly modelling the possibility of collusion in a context where the outcome is unverifiable and the manager has the possibility of funding side-payments in such a way that they have little effect on his personal payoff.
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