Michael Calegari
Papers
1
Total Citations
51
H-Index
1
About
Michael Calegari is a distinguished scholar whose research lies at the intersection of experimental economics and auditing, with a particular focus on auditor behavior, market competition, and financial reporting incentives. His most-cited work, "Experimental evidence of differential auditor pricing and reporting strategies" (1998, 51 citations), provides groundbreaking empirical insights into how auditors adjust pricing and reporting decisions in response to competitive pressures—a contribution that remains foundational for understanding auditor independence and market dynamics. By designing controlled laboratory markets that separate human auditor decision-making from client behavior, Calegari offered rare causal evidence on strategic auditor-client interactions, bridging theory and practice in accounting. His work has shaped subsequent research on audit quality, fee-setting, and regulatory policy. Calegari’s innovative use of experimental methods in auditing research distinguishes him as a pioneer in applying behavioral economics to accounting, and his findings continue to inform debates on auditor objectivity and market regulation. For students and researchers, his work exemplifies how rigorous experimental design can illuminate complex real-world financial reporting behaviors.
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