CPA Audit and Corporate Financial Fraud: An Analysis Based on Game Theory Model

DOI

10.2991/978-94-6463-010-7_100How to use a DOI?

Keywords

Financial Fraud; Game Theory; Nash Equilibrium

Abstract

China’s capital market and securities market have been developing rapidly in recent years, but the related systems have not been improved accordingly. In the process of development, many financial fraud incidents have occurred, which have seriously damaged the public interests. Based on the game theory, this paper analyzes the game behavior of CPA audit, enterprise management and supervision department. By constructing the payment matrix, this study obtains the optimal solution of participants and puts forward some corresponding suggestions, which has certain theoretical and practical value.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Haiwei Xu
PY  - 2022
DA  - 2022/12/02
TI  - CPA Audit and Corporate Financial Fraud: An Analysis Based on Game Theory Model
BT  - Proceedings of the 2022 International Conference on Artificial Intelligence, Internet and Digital Economy (ICAID 2022)
PB  - Atlantis Press
SP  - 996
EP  - 1002
SN  - 2589-4919
UR  - https://doi.org/10.2991/978-94-6463-010-7_100
DO  - 10.2991/978-94-6463-010-7_100
ID  - Xu2022
ER  -