A study on supervision and management for CPA auditing based on game theory

被引：0
|
作者：
Lu Jiuqin [1 ]
Zheng Hui [1 ]
机构：
[1] Wuhan Univ Technol, Sch Management, Wuhan 430070, Peoples R China
来源：
Proceedings of the 3rd International Conference on Innovation & Management, Vols 1 and 2 | 2006年
关键词：
CPA; supervision; game theory; Nash equilibrium;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The paper tries to apply Game Theory into the analysis of supervision and management of Certified Public Accountant (CPA). Based on possible actions of both CPA and supervision organizations, this paper describes theoretically behavioral motivations for CPA as well as accordingly supervision models and presents game results. These game results are very useful and significant both for the future development of CPA in China and for the future management of supervision organizations.
引用
收藏
页码：659 / 662
页数：4
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