摘要
近几年,注册会计师(CPA)行业造假事件层出不穷,公众对于CPA出具的审计报告是否具有可信性已产生极大的怀疑。针对CPA诚信危机这一现象本文从经济学角度加以剖析。
In recent years ,there have been many cheating things happened in CPA careers. The public don't believe the audit reports which are assigned by CPAs as before. They begin to doubt the credibility of the reports. According to the CPA's credibility crisis, the paper will analysis this phenomena in economic view.
出处
《财会通讯（下）》
北大核心
2004年第7期79-80,78,共3页
Communication of Finance and Accounting
关键词
诚信危机
委托代理理论
博弈论
Credibility crisis Principal-agent theory Game theory
