Thus a lower audit index score indicates the auditor

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Unformatted text preview: d Index Average Payoff Differences (Manager Payoff minus Auditor Payoffs) Differences of Measures across the Group Settings Audit Index Comparison Fraud Index Comparison Average Payoff Differences Comparison a Yes-Puffery Setting 82.14 121.90 32.31 52.37 137.08 45.08 29.77 15.18 12.77 118.69 93.43 21.95 90.01 126.58 32.56 28.68 33.15 10.61 36.54 28.47 10.36 37.64 10.50 12.52 n 11 in each of the four settings: NP / WG, NP / SG, YP / WG, and YP / SG. The audit index is calculated by assigning the value of 0 to the trust audit, 1 to the Nash audit, and 2 to the defensive audit. These values are averaged and multiplied by 100. Thus, a lower audit index score indicates the auditor is more trusting. I calculated the manager’s fraud index by assigning a value of 0 to the cooperate fraud level, 1 to the Nash fraud level, and 2 to the cheat fraud level. These values are averaged and multiplied by 100. Thus, a lower fraud index score indicates the manager is more cooperative. The payoff difference measure is calculated by subtracting the auditor’s total expected payoffs f...
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This note was uploaded on 01/27/2014 for the course ACCY 405 taught by Professor Staff during the Fall '08 term at University of Illinois, Urbana Champaign.

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