Papers by Keyword: CPA

Abstract: CPAs enjoy higher audit independence under the shareholders selecting pattern, which is widely used in developed countries. According to the characteristics of shareholders selecting pattern, as well as that of listing companies’ managers and CPAs, we established asymmetric evolutionary game model between managers and CPAs, and researched the paths and the mechanism which two players’ behavior evolved respectively. Based on this, we discussed the forming conditions of financial fraud.

Abstract: Nonempirical study of the site preference occupation for Ni and V substituting in Fe3Al has been carried out in the framework of the coherent potential approximation. Obtained values of total energies show in a full agreement with experiments that Ni atoms in the equilibrium configuration occupy the iron sub-lattice for alloying with 5 at % of Ni in the Fe3Al-based alloy. Calculations of alloys with the V-doped iron aluminide in the D03 phase show differences in bonding and site occupation preferences in comparison with Ni doping. V atoms occupy aluminum sublattice.