Value Accounting and Audit the Integrity of the Game Analysis

Article Preview

Abstract:

As the market's own flaws and disorderly competition in accounting and auditing intermediary market economic needs, resulting in value against the integrity of the CPA, there is a serious credibility crisis, has become China's CPA profession is facing the survival and development of key issues. From an economic perspective, the article use the game theory research tools in the commission of certified public accountants audit the integrity of the value, then presents a lack of good faith conclusion.

You might also be interested in these eBooks

Info:

Periodical:

Advanced Materials Research (Volumes 476-478)

Pages:

785-788

Citation:

Online since:

February 2012

Authors:

Export:

Price:

Permissions CCC:

Permissions PLS:

Сopyright:

© 2012 Trans Tech Publications Ltd. All Rights Reserved

Share:

Citation:

[1] Baber W.R.,K.R. Kumar and T.Verghese,1995,Client Security PriceReactions to the Laventhol and Horwath Bankruptcy,Journal of Accounting Research,33 2,385~395.

DOI: 10.2307/2491494

Google Scholar

[2] Brown,D.,S.Shu and G.M. Trompeter,2008,The Insurance Hypothesis: The Case of KPMG's Audit Clients,http://ssrn.com.

Google Scholar

[3] Chow,C.,L.Kramer and W.Wallace,1988,The Environment of Auditing, In Research Opportunities in Auditing:The Second Decade,Sarasota,FL:American Accounting Association.

Google Scholar

[4] Dontoh,A.,J.Ronen and B.Sarath,2008,Financial Statements Insurance, http://ssrn.com.

DOI: 10.2139/ssrn.303784

Google Scholar

[5] Menon,K.and J.D. Williams,1994,The Insurance Hypothesis and Market Prices,The Accounting Review,69(2),327~342.

Google Scholar

[7] Wang Xingfen,LIU Bin,LI Jia ming 2009a,External Governances of an Auditng Firm,market concentration level and Auditing Risk [J]Journal of Shanxi Finance and Economics University(1):108-116 (in Chinese).

Google Scholar

[8] Wang Xingfen,LIU Bin,LI Jia ming 2009b,Decision-Making of Clients Portfolio Management in an Auditing Firm An Analysis Based on Equity Investment Portfolio Theory and High Order Expected Shortfall[J]Systems Engineering Theory and Practice(9):23-31(in Chinese).

Google Scholar