摘要
在上市公司舞弊事件累禁不止的情况下,运用博弈分析方法,探讨注册会计师与上市公司舞弊审 计的监督博弈问题。结果表明,加大对注册会计师失察的处罚力度是防止上市公司舞弊的唯一可行办法。
Using the game theory, this paper analyzes the monitoring game between the CPAs and the listed companies. The results indicate that increasing the punishment to the CPAs who had mistake in the auditing is the only efficient way to prevent the fraud of the listed companies.
出处
《商业研究》
北大核心
2003年第3期79-81,共3页
Commercial Research
基金
教育部人文祉科九五规划项目(项目编号:98JAQ97003)
关键词
上市公司
舞弊
博弈分析
listed companies
fraud
game theroy
