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- Title
Auditor Reputation Building.
- Authors
Mayhew, Brian W.
- Abstract
This paper reports the results of an experimental economics study designed to examine reputation building by information verifiers (auditors). The results identify boundary conditions to reputation formation and supply insight into auditors' incentives to form reputations. Reputations form in all sessions of treatments that supply nearly immediate rewards to participants who adopt reputation equilibrium strategies. In contrast, reputations form in less than half of the sessions of a treatment where participants have to maintain reputation equilibrium strategies for number of periods before the market rewards their effort. The results suggest the immediacy of rewards for adopting reputation strategies is a critical determinant of reputation formation.
- Subjects
AUDITORS; REPUTATION; SOCIAL boundaries; REWARD (Psychology); IMPRESSION formation (Psychology); MATHEMATICAL models of investments; PSYCHOLOGY
- Publication
Journal of Accounting Research (Wiley-Blackwell), 2001, Vol 39, Issue 3, p599
- ISSN
0021-8456
- Publication type
Article
- DOI
10.1111/1475-679x.00030