Department

Economics, Finance and Quantitative Analysis

Document Type

Article

Publication Date

2001

Abstract

Investigates difficulties that arise in estimating expected litigation costs in an auditing game in the United States. Effect of effort level on certain and uncertain costs of performing the engagement; Frequency of observed fee offers below the total expected cost of an engagement; Institutional arrangements and damage-sharing regimes; Theoretical and behavioral predictions.

Journal

Federal Reserve Bank of Atlanta Working Paper

Journal ISSN

0732-1813

Volume

98

Issue

17

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