Articles

A Mathematical Turn in Business Regulation: The Rise of Legal Indicators

D. RESTREPO AMARILES

International Journal of Law in Context

Forthcoming


Accurate Methods for Approximate Bayesian Computation Filtering

L. CALVET, V. CZELLAR

Journal of Financial Econometrics

Forthcoming

Departments: Finance, GREGHEC (CNRS), Economics & Decision Sciences


Ambiguity and the Bayesian Approach

I. GILBOA, M. MARINACCI

Advances in Economics and Econometrics: Theory and Applications

Forthcoming

Departments: Economics & Decision Sciences, GREGHEC (CNRS)


An Empirical Investigration of the Impact of Audit and Auditor Characteristics on Audit Performance

W. ALISSA, V. CAPKUN, T. JEANJEAN, N. SUCA

Accounting Organizations and Society

Forthcoming

Departments: Accounting & Management Control, GREGHEC (CNRS)

Keywords: Auditor effort, Auditor experience, Task complexity, Auditor performance, Tax audits


We use a unique and confidential database of 15,392 tax audits performed by the Croatian Tax Administration during the 2002-2006 period to examine the impact of task complexity, auditor experience, and auditor effort on audit performance. We provide external validation to prior experimental and analytical research showing that task complexity decreases while auditor experience and effort increase audit performance. We also extend this literature by examining the roles of task complexity and experience in moderating the impact of the effort on audit performance. We find that task complexity mitigates, while experience enhances the positive relationship between auditor effort and performance. However, we also find that auditor experience reinforces the positive effect of auditor effort on performance to a greater degree when complexity is high. Taken together, our findings provide new evidence on how audit and auditor characteristics impact audit performance, and new insight into how task complexity and auditor experience separately and jointly moderate the impact of auditor effort on performance

Approval Voting and Arrow's Impossibility Theorem

P. MONGIN, F. MANIQUET

Social Choice and Welfare

Forthcoming

Departments: Economics & Decision Sciences, GREGHEC (CNRS)