Analysis of financial fraud of listed companies from the perspective of Tripartite game and its countermeasures

Xiang-bin Liu; Jin-long Wang

doi:10.1117/12.2656282

12 January 2023 Analysis of financial fraud of listed companies from the perspective of Tripartite game and its countermeasures

Xiang-bin Liu, Jin-long Wang

Author Affiliations +

Proceedings Volume 12509, Third International Conference on Intelligent Computing and Human-Computer Interaction (ICHCI 2022); 1250911 (2023) https://doi.org/10.1117/12.2656282
Event: Third International Conference on Intelligent Computing and Human-Computer Interaction (ICHCI 2022), 2022, Guangzhou, China

Abstract

Taking evolutionary game theory as the main research tool, on the basis of describing the relationship among listed companies, accounting firms and regulatory departments, this paper analyzes the financial fraud behavior of listed companies by constructing the game model of "listed companies, regulatory departments and accounting firms", and finally uses MATLAB to simulate the game model. The research shows that the financial fraud of listed companies is not only driven by their own interests, but also affected by multiple factors such as the punishment of the regulatory authorities, the regulatory success rate, and the willingness of accounting firms to cooperate. On this basis, from the three perspectives of listed companies, accounting firms and regulatory departments, this paper puts forward countermeasures to curb financial fraud of listed companies.

Citation Download Citation

Xiang-bin Liu and Jin-long Wang "Analysis of financial fraud of listed companies from the perspective of Tripartite game and its countermeasures", Proc. SPIE 12509, Third International Conference on Intelligent Computing and Human-Computer Interaction (ICHCI 2022), 1250911 (12 January 2023); https://doi.org/10.1117/12.2656282

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