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13-131/VII - Aggressive Reporting and Probabilistic Auditing in a Principles-Based Environment


  • Authors
    Suzanne H. Bijkerk, Erasmus University Rotterdam; Vladimir A. Karamychev, Erasmus University Rotterdam; Otto H. Swank, Erasmus University Rotterdam
  • Publication date
    September 5, 2013
  • Keywords
    Cheap Talk, Financial Reporting, Principles-based Regulation, Stochastic Auditing
  • JEL
    D82, M42