Audit Quality and Professional Self-Regulation: A Social Dilemma Perspective and Laboratory Investigation.
将审计建模为多人社会困境，其中审计师费用取决于所有审计师前期的审计质量，并通过实验比较无监管与职业自律情境下的多期合作决策。
Abstract Models auditing as a multiperson social dilemma, in which the fees earned by auditors depend on the audit quality by all auditors in prior periods. Experiments on multiperiod cooperative decisions in settings without regulation and with professional self-regulation.