{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,11]],"date-time":"2026-02-11T13:11:14Z","timestamp":1770815474123,"version":"3.50.1"},"reference-count":59,"publisher":"Springer Science and Business Media LLC","issue":"3","license":[{"start":{"date-parts":[[2019,5,28]],"date-time":"2019-05-28T00:00:00Z","timestamp":1559001600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.springer.com\/tdm"},{"start":{"date-parts":[[2019,5,28]],"date-time":"2019-05-28T00:00:00Z","timestamp":1559001600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.springer.com\/tdm"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":["Oper Res Int J"],"published-print":{"date-parts":[[2021,9]]},"DOI":"10.1007\/s12351-019-00491-3","type":"journal-article","created":{"date-parts":[[2019,5,28]],"date-time":"2019-05-28T21:22:34Z","timestamp":1559078554000},"page":"1887-1912","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":4,"title":["Optimal dynamic auditing based on game theory"],"prefix":"10.1007","volume":"21","author":[{"given":"Nikolaos","family":"Anastasopoulos","sequence":"first","affiliation":[]},{"given":"Dimitrios","family":"Asteriou","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2019,5,28]]},"reference":[{"key":"#cr-split#-491_CR1.1","unstructured":"Azizkhani M, Monroe G, Shailer G (2007) Auditor tenure and perceived credibility of financial reporting. In: Simunic DA"},{"key":"#cr-split#-491_CR1.2","unstructured":"(ed) American accounting association-auditing section, mid-year conference 2007, conference organising committee, California State University, Northridge, CA, USA, p 1"},{"key":"491_CR2","unstructured":"Anastasopoulos NP, Asteriou D (2013) Applications of game theory and evolutionary game theory in auditing. In: Game theory: economics, theoretical concepts and finance applications, pp 67\u201386"},{"key":"491_CR3","doi-asserted-by":"publisher","first-page":"469","DOI":"10.1016\/j.ejor.2011.06.003","volume":"216","author":"NP Anastasopoulos","year":"2012","unstructured":"Anastasopoulos NP, Anastasopoulos MP (2012) The evolutionary dynamics of audit. Eur J Oper Res 216:469\u2013476","journal-title":"Eur J Oper Res"},{"key":"491_CR4","unstructured":"Anugerah R, Sari R-N, Frostiana R-M (2011) The relationship between ethics, expertise, audit experience, fraud risk assessment and audit situational factors and auditor professional scepticism. In: Proceeding of business and information, vol 8(1) ISSN: 1729-9322"},{"key":"491_CR5","first-page":"89","volume":"38","author":"MH Bazerman","year":"1997","unstructured":"Bazerman MH, Morgan KP, Loewenstein GF (1997) The impossibility of auditor independence. Sloan Manag Rev Summer 38:89\u201394","journal-title":"Sloan Manag Rev Summer"},{"issue":"1","key":"491_CR6","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1506\/AXU4-Q7Q9-3YAB-4QE0","volume":"23","author":"PJ Beck","year":"2006","unstructured":"Beck PJ, Wu MGH (2006) Learning by doing and audit quality. Contemp Account Res 23(1):1\u201330","journal-title":"Contemp Account Res"},{"key":"491_CR7","doi-asserted-by":"publisher","first-page":"63","DOI":"10.1007\/s11142-008-9077-0","volume":"14\u20131","author":"KO Bowlin","year":"2009","unstructured":"Bowlin KO, Hales J, Kachelmeier SJ (2009) Experimental evidence of how prior experience as an auditor influences managers\u2019 strategic reporting decisions. Rev Account Stud 14\u20131:63\u201387","journal-title":"Rev Account Stud"},{"issue":"3","key":"491_CR8","doi-asserted-by":"publisher","first-page":"235","DOI":"10.1214\/ss\/1042727940","volume":"17","author":"RJ Bolton","year":"2002","unstructured":"Bolton RJ, Hand DJ (2002) Statistical fraud detection: a review. Stat Sci 17(3):235\u2013255","journal-title":"Stat Sci"},{"issue":"1","key":"491_CR9","doi-asserted-by":"publisher","first-page":"111","DOI":"10.1109\/TAC.1969.1099092","volume":"14","author":"A Butz","year":"1969","unstructured":"Butz A (1969) Higher order derivatives of Liapunov functions. IEEE Trans Autom Control 14(1):111\u2013112","journal-title":"IEEE Trans Autom Control"},{"issue":"2","key":"491_CR10","doi-asserted-by":"publisher","first-page":"55","DOI":"10.2308\/aud.2004.23.2.55","volume":"23","author":"JV Carcello","year":"2004","unstructured":"Carcello JV, Nagy AL (2004) Audit firm tenure and fraudulent financial reporting. Auditing 23(2):55\u201369","journal-title":"Auditing"},{"key":"491_CR11","doi-asserted-by":"publisher","first-page":"1119","DOI":"10.2308\/accr.2007.82.5.1119","volume":"82\u20135","author":"TD Carpenter","year":"2007","unstructured":"Carpenter TD (2007) Audit team brainstorming, fraud risk identification, and fraud risk assessment: implications of SAS No. 99. Account Rev 82\u20135:1119\u20131140","journal-title":"Account Rev"},{"key":"491_CR12","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1023\/A:1021355104022","volume":"41","author":"CJ Coates","year":"2002","unstructured":"Coates CJ, Florence RE, Kral KL (2002) Financial statement audits, a game of chicken? J Bus Ethics 41:1\u201311","journal-title":"J Bus Ethics"},{"key":"491_CR13","doi-asserted-by":"publisher","first-page":"470","DOI":"10.1016\/S0377-2217(97)00089-1","volume":"103\u20133","author":"J Cook","year":"1997","unstructured":"Cook J, Hatherly D, Nadeau L, Thomas LC (1997) Does cooperation in auditing matter? A comparison of a non-cooperative and a cooperative game model of auditing. Eur J Oper Res 103\u20133:470\u2013482","journal-title":"Eur J Oper Res"},{"key":"491_CR14","doi-asserted-by":"publisher","first-page":"46","DOI":"10.1016\/j.intaccaudtax.2015.10.003","volume":"25","author":"S Corbella","year":"2015","unstructured":"Corbella S, Florio C, Gotti G, Mastrolia S (2015) Audit firm rotation, audit fees and audit quality: the experience of Italian public companies. J Int Account Auditing Taxation 25:46\u201366","journal-title":"J Int Account Auditing Taxation"},{"key":"491_CR15","doi-asserted-by":"crossref","unstructured":"Dillard-Eggers J, Roberts ML (2010) An efficient method for acquiring auditing procedural knowledge. In: Vicky A (ed) Advances in accounting behavioral research 13, Emerald Group Publishing Limited, Bingley, pp 89\u2013111","DOI":"10.1108\/S1475-1488(2010)0000013008"},{"key":"491_CR16","volume-title":"Strategies and games: theory and practice","author":"P Dutta","year":"1999","unstructured":"Dutta P (1999) Strategies and games: theory and practice. The MIT Press, Cambridge"},{"issue":"1","key":"491_CR18","doi-asserted-by":"publisher","first-page":"81","DOI":"10.2308\/accr.2001.76.1.81","volume":"67","author":"CE Earley","year":"2001","unstructured":"Earley CE (2001) Knowledge acquisition in auditing: training novice auditors to recognize cue relationships in real estate valuation. Account Rev 67(1):81\u201397","journal-title":"Account Rev"},{"key":"491_CR19","unstructured":"Eleftheriou K, Komarev I, Klumpes P, Farouk Abdel Al S (2013) Optimum effort in the market of audit services: the impact of auditor tenure under changing regulatory regimes. Available at SSRN: http:\/\/ssrn.com\/abstract=2335761. Accessed 15 Jan 2018"},{"key":"491_CR21","doi-asserted-by":"publisher","first-page":"679","DOI":"10.2308\/accr.2007.82.3.679","volume":"82\u20133","author":"U Fischbacher","year":"2007","unstructured":"Fischbacher U, Stefani U (2007) Strategic errors and audit quality: an experimental investigation. Account Rev 82\u20133:679\u2013704","journal-title":"Account Rev"},{"key":"491_CR22","unstructured":"Fairchild R (2007) Audit tenure. In: Report qualification and fraud, Working Paper, University of Bath, Bath"},{"key":"491_CR23","doi-asserted-by":"publisher","unstructured":"Fairchild RJ, Crawford I, Saqlain H (2009) Auditor tenure, managerial fraud, and report qualification: theory and evidence. Available at SSRN: http:\/\/ssrn.com\/abstract=1420703 or https:\/\/doi.org\/10.2139\/ssrn.1420703. Accessed 15 Jan 2018","DOI":"10.2139\/ssrn.1420703"},{"issue":"2","key":"491_CR24","doi-asserted-by":"publisher","first-page":"161","DOI":"10.1108\/02686900810839857","volume":"23","author":"N Fargher","year":"2008","unstructured":"Fargher N, Lee H-Y, Mande V (2008) The effect of audit partner tenure on client managers\u2019 accounting discretion. Manag Auditing J 23(2):161\u2013186","journal-title":"Manag Auditing J"},{"key":"491_CR25","volume-title":"The theory of learning in games","author":"D Fudenberg","year":"1998","unstructured":"Fudenberg D, Levin DK (1998) The theory of learning in games. The MIT Press, Cambridge"},{"key":"491_CR26","doi-asserted-by":"publisher","first-page":"82","DOI":"10.1016\/j.intaccaudtax.2015.02.001","volume":"24","author":"Josep Garcia-Blandon","year":"2015","unstructured":"Garcia-Blandon Josep, Argiles Josep Ma (2015) Audit firm tenure and independence: a comprehensive investigation of audit qualifications in Spain. J Int Account Auditing Taxation 24:82\u201393","journal-title":"J Int Account Auditing Taxation"},{"issue":"1","key":"491_CR27","doi-asserted-by":"publisher","first-page":"67","DOI":"10.2308\/aud.2002.21.1.67","volume":"21","author":"M Geiger","year":"2002","unstructured":"Geiger M, Raghunandan K (2002) Auditor tenure and audit reporting failures. Auditing J Pract Theory 21(1):67\u201378","journal-title":"Auditing J Pract Theory"},{"key":"491_CR28","doi-asserted-by":"crossref","unstructured":"Green JO (2003) Models of adult communication skill acquisition: practice and the course of performance improvement. In: Handbook of communication and social interaction skills. Lawrence Erlbaum Associates Publishers, New Jersey, pp 51\u201392","DOI":"10.4324\/9781410607133-8"},{"issue":"2","key":"491_CR29","doi-asserted-by":"publisher","first-page":"585","DOI":"10.2308\/accr.2005.80.2.585","volume":"80","author":"A Ghosh","year":"2005","unstructured":"Ghosh A, Moon D (2005) Auditor tenure and perceptions of audit quality. Account Rev 80(2):585\u2013612","journal-title":"Account Rev"},{"key":"491_CR30","unstructured":"ISA (International Standard of Auditing) 200 (2009) Overall objectives of the independent auditor and the conduct of an audit in accordance with international standard of auditing. In: Handbook of international standards on auditing and quality control, pp 77\u2013106"},{"key":"491_CR31","unstructured":"ISA (International Standard of Auditing) 240 (2009) The auditor\u2019s responsibility to consider fraud and error in an audit of financial statements. In: Handbook of international standards on auditing and quality control, pp 163\u2013206"},{"key":"491_CR32","unstructured":"ISA (International Standard of Auditing) 315 (2009) Understanding the entity and its environment and assessing the risks of material misstatement. In: Handbook of international standards on auditing and quality control, pp 271\u2013321"},{"key":"491_CR33","unstructured":"ICAEW (Institute of Chartered Accountants in England and Wales) (2005) Agency theory and the role of audit, London"},{"key":"491_CR34","unstructured":"IESBA (International Ethics Standards Board for Accountants) (2011) Code of ethics high level summary of prohibitions applicable to audits of public interest entities"},{"issue":"5","key":"491_CR35","doi-asserted-by":"publisher","first-page":"420","DOI":"10.1108\/02686900810875271","volume":"23","author":"AB Jackson","year":"2008","unstructured":"Jackson AB, Moldrich M, Roebuck P (2008) Mandatory audit firm rotation and audit quality. Manag Auditing J 23(5):420\u2013437","journal-title":"Manag Auditing J"},{"issue":"2","key":"491_CR36","doi-asserted-by":"publisher","first-page":"115","DOI":"10.1016\/j.jaccpubpol.2008.01.005","volume":"27","author":"DS Jenkins","year":"2008","unstructured":"Jenkins DS, Velury U (2008) Does auditor tenure influence the reporting of conservative earnings? J Account Publ Pol 27(2):115\u2013132","journal-title":"J Account Publ Pol"},{"issue":"2","key":"491_CR37","doi-asserted-by":"publisher","first-page":"665","DOI":"10.1016\/j.ejor.2014.12.021","volume":"243","author":"EK Laitinen","year":"2015","unstructured":"Laitinen EK, Laitinen T (2015) A probability tree model of audit quality. Eur J Oper Res 243(2):665\u2013677","journal-title":"Eur J Oper Res"},{"key":"491_CR38","doi-asserted-by":"crossref","unstructured":"Lane NE (1987) Skill acquisition rates and patterns: issues and training implications. In: Recent research in psychology, Springer, New York","DOI":"10.1007\/978-1-4612-4802-6"},{"key":"491_CR39","doi-asserted-by":"publisher","first-page":"143","DOI":"10.1177\/0265407592091008","volume":"9","author":"TR Levine","year":"1992","unstructured":"Levine TR, McCornack SA (1992) Linking love and lies: a formal test of McCornack and Parks\u2019 model of deception detection. J Soc Pers Relat 9:143\u2013154","journal-title":"J Soc Pers Relat"},{"issue":"3","key":"491_CR40","doi-asserted-by":"publisher","first-page":"226","DOI":"10.1016\/j.jaccpubpol.2010.03.004","volume":"29","author":"D Li","year":"2010","unstructured":"Li D (2010) Does auditor tenure affect accounting conservatism? Further evidence. J Account Publ Pol 29(3):226\u2013241","journal-title":"J Account Publ Pol"},{"issue":"4","key":"491_CR41","doi-asserted-by":"publisher","first-page":"755","DOI":"10.1111\/j.1475-679X.2004.00156.x","volume":"42","author":"SA Mansi","year":"2004","unstructured":"Mansi SA, Maxwell WF, Miller DP (2004) Does auditor quality and tenure matter to investors? Evidence from the bond market. J Account Res 42(4):755\u2013793","journal-title":"J Account Res"},{"key":"491_CR42","unstructured":"Marshall A (1975) In: Whitaker JK (ed) The early economic writings of Alfred Marshall, 1867\u20131890, vol 2. The Free Press, New York"},{"key":"491_CR43","first-page":"753","volume":"67","author":"EM Matsamura","year":"1992","unstructured":"Matsamura EM, Tucker RR (1992) Fraud detection: a theoretical foundation. Account Rev 67:753\u2013782","journal-title":"Account Rev"},{"issue":"6","key":"491_CR44","doi-asserted-by":"publisher","first-page":"1256","DOI":"10.1037\/0033-2909.85.6.1256","volume":"85","author":"JE Mazur","year":"1978","unstructured":"Mazur JE, Hastie R (1978) Learning as accumulation: a reexamination of the learning curve. Psychol Bull 85(6):1256\u201374","journal-title":"Psychol Bull"},{"key":"491_CR45","first-page":"377","volume-title":"Communication Yearbook 9","author":"SA McCornack","year":"1986","unstructured":"McCornack SA, Parks MR (1986) Deception detection and relationship development: the other side of truth. In: McLaughlin ML (ed) Communication Yearbook 9. Sage Publications, Beverly Hills, pp 377\u2013389"},{"issue":"4","key":"491_CR46","doi-asserted-by":"publisher","first-page":"3","DOI":"10.1002\/jcaf.20684","volume":"22","author":"N McCoy","year":"2011","unstructured":"McCoy N, Friedman ME, Morris M, Burnett RD (2011) Internal audit: how to develop professional skepticism. J Corp Account Financ 22(4):3\u201314","journal-title":"J Corp Account Financ"},{"issue":"July","key":"491_CR47","doi-asserted-by":"publisher","first-page":"779","DOI":"10.2308\/accr.2003.78.3.779","volume":"78","author":"JN Myers","year":"2003","unstructured":"Myers JN, Myers LA, Omer TC (2003) Exploring the term of the auditor\u2013client relationship and the quality of earnings: a case for mandatory auditor rotation? Account Rev 78(July):779\u2013799","journal-title":"Account Rev"},{"key":"491_CR48","unstructured":"Nanda R, Adler GL (1977) Learning curves: theory and application. American Institute of Industrial Engineers, Inc., Monograph 6, Norcross, Georgia"},{"issue":"2","key":"491_CR49","doi-asserted-by":"publisher","first-page":"1","DOI":"10.2308\/aud.2009.28.2.1","volume":"28","author":"MW Nelson","year":"2009","unstructured":"Nelson MW (2009) A model and literature review of professional skepticism in auditing. Auditing J Pract Theory 28(2):1\u201334","journal-title":"Auditing J Pract Theory"},{"key":"491_CR50","first-page":"1","volume-title":"Cognitive skills and their acquisition","author":"A Newell","year":"1981","unstructured":"Newell A, Rosenbloom PS (1981) Mechanisms of skill acquisition and the law of practice. In: Anderson JR (ed) Cognitive skills and their acquisition. Erlbaum, Hillsdale, pp 1\u201355"},{"key":"491_CR51","doi-asserted-by":"publisher","first-page":"519","DOI":"10.1506\/F9KW-QM6U-6NXF-QCUN","volume":"20\u20133","author":"E Patterson","year":"2003","unstructured":"Patterson E, Noel J (2003) Audit strategies and multiple fraud opportunities of misreporting and defalcation. Contemp Account Res 20\u20133:519\u2013549","journal-title":"Contemp Account Res"},{"key":"491_CR52","volume-title":"Coordination games","author":"C Russell","year":"1998","unstructured":"Russell C (1998) Coordination games. Cambridge University Press, Cambridge"},{"key":"491_CR53","unstructured":"SAS (Statement on Auditing Standards) 99 (2007) Consideration of fraud in a financial statement audit. American Institute of Certified Public Accountant"},{"issue":"4","key":"491_CR54","doi-asserted-by":"publisher","first-page":"567","DOI":"10.1177\/053901800039004003","volume":"39","author":"D Sally","year":"2000","unstructured":"Sally D (2000) A general theory of sympathy, mind-reading, and social interaction, with an application to the Prisoners\u2019 Dilemma. Soc Inf Sci 39(4):567\u2013634","journal-title":"Soc Inf Sci"},{"key":"491_CR55","first-page":"124","volume":"8","author":"MK Shaub","year":"1996","unstructured":"Shaub MK, Lawrence JE (1996) Ethics, experience, and professional skepticism: a situational analysis. Behav Res Account 8:124\u2013157","journal-title":"Behav Res Account"},{"issue":"2","key":"491_CR56","doi-asserted-by":"publisher","first-page":"131","DOI":"10.1016\/j.jaccpubpol.2007.02.003","volume":"26","author":"JD Stanley","year":"2007","unstructured":"Stanley JD, DeZoort FT (2007) Audit firm tenure and financial restatements: an analysis of industry specialization and fee effects. J Account Publ Pol 26(2):131\u2013159","journal-title":"J Account Publ Pol"},{"key":"491_CR57","doi-asserted-by":"publisher","first-page":"326","DOI":"10.1177\/009365092019003002","volume":"19","author":"JB Stiff","year":"1992","unstructured":"Stiff JB, Kim HJ, Ramesh CN (1992) Truth biases and aroused suspicion in relational deception. Commun Res 19:326\u2013345","journal-title":"Commun Res"},{"issue":"1","key":"491_CR58","doi-asserted-by":"publisher","first-page":"88","DOI":"10.1111\/j.1540-5915.1993.tb00464.x","volume":"24","author":"SG Sutton","year":"1993","unstructured":"Sutton SG (1993) Toward an understanding of the factors affecting the quality of the audit process. Decis Sci 24(1):88\u2013105","journal-title":"Decis Sci"},{"issue":"3","key":"491_CR59","doi-asserted-by":"publisher","first-page":"419","DOI":"10.1080\/09638180020017140","volume":"9","author":"A Vanstraelen","year":"2000","unstructured":"Vanstraelen A (2000) Impact of renewable long-term audit mandates on audit quality. Eur Account Rev J 9(3):419\u2013442","journal-title":"Eur Account Rev J"},{"issue":"3","key":"491_CR60","doi-asserted-by":"publisher","first-page":"173","DOI":"10.2308\/acch.2004.18.3.173","volume":"18","author":"T Wilks","year":"2004","unstructured":"Wilks T, Zimbelman MF (2004) Using game theory and strategic reasoning concepts to prevent and detect fraud. Account Horiz 18(3):173\u2013184","journal-title":"Account Horiz"}],"container-title":["Operational Research"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s12351-019-00491-3.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/article\/10.1007\/s12351-019-00491-3\/fulltext.html","content-type":"text\/html","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s12351-019-00491-3.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,9,18]],"date-time":"2022-09-18T19:45:50Z","timestamp":1663530350000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/s12351-019-00491-3"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2019,5,28]]},"references-count":59,"journal-issue":{"issue":"3","published-print":{"date-parts":[[2021,9]]}},"alternative-id":["491"],"URL":"https:\/\/doi.org\/10.1007\/s12351-019-00491-3","relation":{},"ISSN":["1109-2858","1866-1505"],"issn-type":[{"value":"1109-2858","type":"print"},{"value":"1866-1505","type":"electronic"}],"subject":[],"published":{"date-parts":[[2019,5,28]]},"assertion":[{"value":"10 September 2018","order":1,"name":"received","label":"Received","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"4 February 2019","order":2,"name":"revised","label":"Revised","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"23 April 2019","order":3,"name":"accepted","label":"Accepted","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"28 May 2019","order":4,"name":"first_online","label":"First Online","group":{"name":"ArticleHistory","label":"Article History"}}]}}