Journal of Accounting and Economics · 1981 · 5.9K citations · 14 references
BusinessAccountancyAccountingAuditingAudit EvidenceAudit PlanningAuditing TheoryExternal AuditingInternal AuditInternal AuditingAudit Evidence QualityAudit Quality AssessmentAudit Quality AssuranceAudit Reporting QualityExternal Audit Quality
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Ronald H. Coase · Economica · 1937 · 23.4K citations · Full text
Free Competition and the Optimal Amount of Fraud
Michael R. Darby, Edi Karni · The Journal of Law and Economics · 1973 · 3.8K citations