| 管理当局与注册会计师审计的博弈分析 |
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| 引用本文： | 张川. 管理当局与注册会计师审计的博弈分析[J]. 华东理工大学学报(社会科学版), 2004, 19(2): 59-61 |
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| 作者姓名： | 张川 |
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| 作者单位： | 上海财经大学会计学院 |
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| 摘 要： | 本文通过构建上市公司管理当局和注册会计师两个经济主体之间的博弈矩阵,分析了双方在不同环境下的策略选择,并对注册会计师审计的制度安排提出了一定的启示。除了有效的处罚机制以外,增加管理当局的未成功造假成本将有助于注册会计师的监督作用进一步发挥。
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| 关 键 词： | 博弈 注册会计师 造假成本 |
An analysis about gaming between the manager and CPA |
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| Zhang Chuan. An analysis about gaming between the manager and CPA[J]. Journal of East China University of Science and Technology:Social Science Edition, 2004, 19(2): 59-61 |
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| Authors: | Zhang Chuan |
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| Affiliation: | Zhang Chuan |
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| Abstract: | The paper analyzes the manager and CPA's strategic choices in different environment, as well as draw some inspiration from the gaming analysis, by constructing the gaming matrix. Besides efficiency punishment, adding un-succeeded fraud cost will contribute to give full play to CPA's supervisory function. |
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| Keywords: | gaming CPA fraud cost un-succeeded fraud cost |
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