Skip to main content

Contracting with a Productive Agent and a Monitor

  • Chapter
  • 1340 Accesses

Part of the Springer Series in Accounting Scholarship book series (KLAS,volume 2)

Keywords

  • Productive Agent
  • Optimal Contract
  • External Auditor
  • Internal Auditor
  • Information Rent

These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

This is a preview of subscription content, access via your institution.

Buying options

Chapter
USD   29.95
Price excludes VAT (Canada)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD   139.00
Price excludes VAT (Canada)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD   169.99
Price excludes VAT (Canada)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD   179.99
Price excludes VAT (Canada)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Learn about institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  • Antle, R. (1982) “The Auditor as an Economic Agent,” Journal of Accounting Research 20, 503–527.

    Google Scholar 

  • Baiman, S., J. H. Evans III, and J. Noel. (1987) “Optimal Contracts with a Utility Maximizing Auditor,” Journal of Accounting Research 25, 217–244.

    Google Scholar 

  • Baiman, S., J. H. Evans III, and N. J. Nagarajan. (1991) “Collusion in Auditing,” Journal of Accounting Research 29, 1–18.

    Google Scholar 

  • Chan, D., and S. Pae. (1998) “An Analysis of the Economic Consequences of the Proportionate Liability Rule, Contemporary Accounting Research 15, 457–480.

    CrossRef  Google Scholar 

  • Demski, J. S., and D. Sappington. (1984) “Optimal Incentive Contracts with Multiple Agents,” Journal of Accounting and Economics 33, 152–171.

    MathSciNet  Google Scholar 

  • Demski, J. S., and D. Sappington. (1989) “Hierarchical Structure and Responsibility Accounting,” Journal of Accounting Research 27, 40–58.

    Google Scholar 

  • Demski, J. S., D. Sappington, and P. Spiller. (1988) “Incentive Schemes with Multiple Agents and Bankruptcy Constraints,” Journal of Economic Theory 44, 156–167.

    CrossRef  Google Scholar 

  • Kofman, F., and J. Lawarree. (1993) “Collusion in Hierarchical Agency,” Econometrica 61, 629–656.

    Google Scholar 

  • Narayanan, V. G. (1994) “An Analysis of Auditor Liability Rules,” Journal of Accounting Research 32(supplement), 39–59.

    Google Scholar 

  • Pae, S., and S. W. Yoo. (2001) “Strategic Interaction in Auditing: An Analysis of Auditors’ Legal Liability, Internal Control System Quality, and Audit Effort,” The Accounting Review 76, 333–356.

    Google Scholar 

Download references

Rights and permissions

Reprints and Permissions

Copyright information

© 2005 Springer Science+Business Media, Inc.

About this chapter

Cite this chapter

(2005). Contracting with a Productive Agent and a Monitor. In: Economics of Accounting. Springer Series in Accounting Scholarship, vol 2. Springer, Boston, MA. https://doi.org/10.1007/0-387-26599-6_15

Download citation

Publish with us

Policies and ethics