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独立审计舞弊与审计监管的进化博弈分析--基于行政责任承担的视角 被引量:5

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摘要 针对独立审计舞弊屡见不鲜,屡禁不止的现象,文章基于进化博弈理论建立了独立审计机构与审计监管部门之间的博弈模型,通过对模型的适应度及稳定点的深入分析,得出了博弈模型中各方的进化稳定策略,并探讨了理想策略组合所需的条件,从而提出了控制和减少独立审计舞弊行为的建议。
出处 《会计之友》 北大核心 2014年第6期96-98,共3页 Friends of Accounting
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