Journal of Finance and Accounting

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The Game Between Accounting Oversight Entity and Enterprise Accounting Entity

Received: 08 June 2015    Accepted: 20 June 2015    Published: 04 July 2015
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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.

DOI 10.11648/j.jfa.20150304.15
Published in Journal of Finance and Accounting (Volume 3, Issue 4, July 2015)
Page(s) 97-102
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Accounting Oversight Entity, Enterprise Accounting Entity, Game, Function

References
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[3] HAN Ying. Mathematical model of the accounting oversight. Xi'an Highway University,2001,21(1)
[4] YU Huan. Relationship of Game Theory and Accounting. Finance and Accounting Monthly, 2015(05)
[5] KAN Liting and YANG Xue. Game Theory in Accounting Research. Economic Vision,2012(2)
[6] BAI Xiuying and ZHANG Xiaoming. Based on Game Theory of Accounting Information Distortion Analysis. Economic Forum,2011(11)
[7] PAN Shi and CHEN Shuping. Economic Analysis and Supervision of listed companies' financial fraud. Jilin University
[8] Walker, Robert. The Accountability Game. Journal of Rehabilitation.1971(4)
[9] Abraham J. Briloff. Unaccountable Accounting: Games Accountants Play. International Journal of Critical Accounting,2010(2)
[10] Kanodia, C. Game Theory Models in Accounting. International series in operations research and management science,2001(35):49-94
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[12] Yang, d.-h. Analysis of accounting fraud with the game theory.journal- shanghai jiaotong university Chinese edition-2002(36)
[13] Athanasiosmigdalas. Applications of game theory in finance and managerial accounting. operational research, 2002(2)
Author Information
  • South China University of Technology, School of Business Administration, Guangzhou, China

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  • APA Style

    Qin Rui. (2015). The Game Between Accounting Oversight Entity and Enterprise Accounting Entity. Journal of Finance and Accounting, 3(4), 97-102. https://doi.org/10.11648/j.jfa.20150304.15

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    ACS Style

    Qin Rui. The Game Between Accounting Oversight Entity and Enterprise Accounting Entity. J. Finance Account. 2015, 3(4), 97-102. doi: 10.11648/j.jfa.20150304.15

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    AMA Style

    Qin Rui. The Game Between Accounting Oversight Entity and Enterprise Accounting Entity. J Finance Account. 2015;3(4):97-102. doi: 10.11648/j.jfa.20150304.15

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  • @article{10.11648/j.jfa.20150304.15,
      author = {Qin Rui},
      title = {The Game Between Accounting Oversight Entity and Enterprise Accounting Entity},
      journal = {Journal of Finance and Accounting},
      volume = {3},
      number = {4},
      pages = {97-102},
      doi = {10.11648/j.jfa.20150304.15},
      url = {https://doi.org/10.11648/j.jfa.20150304.15},
      eprint = {https://download.sciencepg.com/pdf/10.11648.j.jfa.20150304.15},
      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.},
     year = {2015}
    }
    

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    AB  - 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.
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