Self-reporting and ex-post audit in the presence of remediation costs

Rojas Jordan, Natalia (2013). Self-reporting and ex-post audit in the presence of remediation costs Master's Thesis, School of Economics, The University of Queensland.

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Author Rojas Jordan, Natalia
Thesis Title Self-reporting and ex-post audit in the presence of remediation costs
School, Centre or Institute School of Economics
Institution The University of Queensland
Publication date 2013-11
Thesis type Master's Thesis
Open Access Status Other
Supervisor A/Prof. Heiko Gerlach
Total pages 45
Language eng
Subjects 14 Economics
Formatted abstract
Currently self-reporting schemes have become an important tool for law enforcement. This thesis analyzes self-reporting under situations where the authority faces individuals that may not report truthfully. I show that when self-reporters are not truth tellers deterrence plays an important role to acquire information about the true value of the harm/crime. Two main conclusions arise. First, when the authority faces individuals who may partially self-report, the optimal design of self-reporting programs should include some level of deterrence in order obtain information about the true harm that has been committed. Second, self-reporting are efficient when individuals are induced to report truthfully. In particular, social welfare and the sanction for misreporting have a positive relation when expected damage is high.

Document type: Thesis
Collection: UQ Theses (non-RHD) - Open Access
 
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Created: Mon, 23 Dec 2013, 11:33:54 EST by Yu-lin Huang on behalf of Scholarly Communication and Digitisation Service