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