Incentive Contracts or Verification by Auditors when Managers have Superior Private Information on Performance

목차 (Table of Contents)

• Abstract
• Ⅰ. Introduction
• Ⅱ. Model
• Ⅲ. Full Information Benchmark
• Ⅳ. Incentive Compatible Contracts
• Ⅴ. Auditing
• Ⅵ. Concluding Remarks
• REFERENCES
• 요약

참고문헌 (Reference)

1 "경영자가 투자자에 비해 우월한 정보를 가지고 있을 때, 그 정보를 적절한 경영자 보상 계약을 통해 왜곡 없이 전달하는 방안 또는 감사인을 통해 적정성을 검증하는 방안"

2 "an Analysis of Auditor Liability rules" 39-59, 1994

3 "The role of Audits and Audit Quality in Valuing New Issues Journal of Accounting and Economics" 3-49, 1991

4 "The Relation between Auditors' Fees for Nonaudit Services and Earnings Management" 71-105, 2002

5 "The Negligence Regime as Auditor's Legal Liability and its Effects on Audit Quality and Firm's Production Decisions" 281-305, 2004.06

6 "The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses" 327-341, July2000

7 "The Association between Auditor Litigation and Abnormal Accruals" 111-126, January2001

8 "Shifting Plaintiffs’ Fees Versus Increasing Damage Awards" 625-630, 1993

9 "Self-Selection of Auditors and Audit Pricing in Private Firms" 79 (79): 51-72, 2004

10 "Pre-Trial Settlement and the Value of Audits" 473-91, 1999

11 "Optimal Contracts with a Utility-Maximizing Auditor Journal of Accounting Research" 217-44, 1987

12 "On auditors and the Courts in an Adverse Selection Setting" 28 (28): 77-120, 1990

13 "Monopoly with incomplete information Rand Journal of Economics" 171-196, 1984

14 "Investors’ Recovery Friction and Auditor Liability Rules" 225-40, 1999April

15 "Discipline with Common Agency:The Case of Audit and Nonaudit Services" 79 (79): 173-200, 2004

16 "Damage Measures for Breach of Contract" 466-490, 1980

17 "Crime and Punishment:An Economic Approach" 169-217, 1968

18 "Auditing in the Presence of Outside Source of Information" 435-47, 2001

19 "Auditing Standards,Legal Liability,and Auditor Wealth" 101 : 887-914, 1993