Game Analysis of the Internal Control Information Disclosure of Listed Companies Based on Incomplete Information

DOI

10.2991/msmi-14.2014.1How to use a DOI?

Keywords

Internal control information, Listed companies, Certified public accountants, Regulators; Game analysis.

Abstract

The laws and regulations issued by our government, to a certain extent, ensure the authenticity and completeness of the internal control information of listed companies. And promote the listed companies developing and implementing a sound and effective internal control system, thus avoiding the occurrence of fraud. From the angle of game, the disclosure of internal control information is a process of game between stakeholders. In this context, we construct an incomplete information dynamic game model of listed companies, certified public accountants and regulators and solve it by backward induction method. Several suggestions are provided for regulating the internal control information disclosure of listed companies.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xiu-Qing Zang
AU  - Ting-Ting Han
AU  - Juan Lv
PY  - 2014/06
DA  - 2014/06
TI  - Game Analysis of the Internal Control Information Disclosure of Listed Companies Based on Incomplete Information
BT  - Proceedings of the 2014 International Conference on Management Science and Management Innovation
PB  - Atlantis Press
SP  - 1
EP  - 7
SN  - 2352-5428
UR  - https://doi.org/10.2991/msmi-14.2014.1
DO  - 10.2991/msmi-14.2014.1
ID  - Zang2014/06
ER  -