Resumen de Assorted papers on auditing and corruption
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.
