The Game Between Accounting Oversight Entity and Enterprise Accounting Entity
Journal of Finance and Accounting
Volume 3, Issue 4, July 2015, Pages: 97-102
Received: Jun. 8, 2015; Accepted: Jun. 20, 2015; Published: Jul. 4, 2015
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Author
Qin Rui, South China University of Technology, School of Business Administration, Guangzhou, China
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Abstract
The object of study is the relationship of the game between Accounting Oversight Entity and Enterprise Accounting Entity. Using Nash Equilibrium Theory, the writer establishes the game mathematical model between Accounting Oversight Entity and Enterprise Accounting Entity. Besides, the optimal courses of action of Accounting Oversight Entity and Enterprise Accounting Entity are obtained. What’s more, the writer gets the minimum value of fine that Accounting Oversight Entity penalizes Enterprise Accounting Entity beyond accounting standards and analyses the conditions of the game mathematical model. By the way, it accounts for the common sense that the less false accounts, the larger enterprises.
Keywords
Accounting Oversight Entity, Enterprise Accounting Entity, Game, Function
To cite this article
Qin Rui, The Game Between Accounting Oversight Entity and Enterprise Accounting Entity, Journal of Finance and Accounting. Vol. 3, No. 4, 2015, pp. 97-102. doi: 10.11648/j.jfa.20150304.15
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