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• W1533250152 abstract "This paper considers the information systems induced by auditing policies in a principal-agent model with moral hazard, assuming the ...rst-order approach is valid. We point out that in this context two information systems A and B are seldom comparable using the customary mean-preserving spread relation between their respective likelihood ratio distributions. We o¤er a general extension of this criterion, however, and we use it to show that, provided the sign of the third derivative of the agent’s inverse utility function is constant, it is yet often possible to rank A against B because one of the corresponding likelihood ratio distributions dominates the other in the third order." @default.
• W1533250152 created "2016-06-24" @default.
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• W1533250152 date "2002-01-01" @default.
• W1533250152 modified "2023-09-27" @default.
• W1533250152 title "Auditing Policies and Information Systems in a Principal-Agent Model" @default.
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