How Does Reciprocal Rent-Seeking Between Politicians and Auditors Influence Audit Quality? Evidence from China

The drivers of audit quality: auditors’ perceptions

How Rent Seeking Can Promote Efficiency

If government offers a prize to firms, each may likely lobby to be the beneficiary. The heavy lobbying may signal to government that the prize is too large, inducing government to cancel the policy. ∗Professor of Economics, University of California–Irvine, Irvine, CA 92697. E-mail: [email protected]. Telephone: 949-824-5974.

Emotions and information seeking: how does emotion manifest in infor-mation seeking behavior?

Background and Aim: Information seeking behavior arises when one feels a void in his/her knowledge which inspires one to acquire new information. The central point in explaining behavior is the fact that many features influence its occurrence, and emotions are considered to be a major element involved in human information behavior.  Also, Information seeking is a positive and negative emotional...

Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism

Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...

Auditors Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities

Recently, Shafer and Srivastava [1], Srivastava and Shafer [2], Srivastava [3]-[4], and Van den Acker [5] have identified appealing features of belief function evidential networks. These networks can express the support that audit evidence provides for assertions, accounts and financial statements. These networks can also aggregate many pieces of evidence into an overall level of support for a ...