2 papers
econ.TH2026
Audit the Auditors: Commitment versus Professional Judgment
Pingyang Gao, Jinzhi Lu, Zhenpeng Yang
This paper provides a theoretical framework to evaluate the trade-off between the self-regulated peer review system and independent government inspection (PCAOB) in the auditing pr…
econ.GN2024
A Theory of Investors' Disclosure
Jinzhi Lu, Pingyang Gao
We investigate investors voluntary disclosure decisions under uncertainty about their information endowment (Dye 1985). In our model, an investor may receive initial evidence about…