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Cited by 332

The DOI matches its Crossref record; 13 of the 13 references it cites were found in a registry or an index.

Samurai Accountant: A Theory of Auditing and Plunder

Border, Kim C., Sobel, Joel·1987·The Review of Economic Studies
DOI 10.2307/2297481
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Abstract

A risk neutral principal wishes to exact a payment from a risk neutral agent whose wealth he does not know, but may verify through a costly auditing procedure. We characterize efficient schemes for the principal when he is allowed to choose schedules for preaudit and postaudit payments and audit probabilities, subject to the constraint that only monetary incentives can be used and that the principal may never make a net payment to the agent. The main results are that efficient schemes involve preaudit payments which are increasing in the agent's wealth, audit probabilities are decreasing in the agent's wealth and also satisfy certain constraints as equalities. In general, such schemes involve stochastic auditing and rebates after an audit.

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Metadata

Authors
Border, K. C., & Sobel, J.
Venue
The Review of Economic Studies
Publisher
Oxford University Press (OUP)
Published
1987-10
Volume
54
Issue
4
Pages
525
ISSN
0034-6527 (ISSN-L)
DOI
10.2307/2297481
OpenAlex
W2050379411
Cited by
332
References
13
FWCI
2.37
Type
journal article
Language
en
Open access
closed

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CoChat. (2026). Citation check: Samurai Accountant: A Theory of Auditing and Plunder. https://app.cochat.ai/papers/10.2307/2297481
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Border, K. C., & Sobel, J. (1987). Samurai Accountant: A Theory of Auditing and Plunder. The Review of Economic Studies. https://doi.org/10.2307/2297481

Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.