The State-Owned Enterprise Audit Risk Control Under the Reputation Effective Perspective
WU Wen-jin · Xi'an Caijing Xueyuan xuebao · 2012
Based on a game model,reputation effect was proved to be an useful factor to inhibit the state-owned enterprise accounting fraud.The detection risk can be decrease under the impact of reputation effective through an audit charge model.Finally,the author shows the reputation effect is an effective system to control the state-owned enterprise audit risk,which will be the result of the game equilibrium aonong the state-owned enterprise,financial regulator and accounting services.