Economical Gambling Analysis of False Accounting Information
Zhang Jian-guang · Journal of Northwest A&F University · 2007
There are widely existing phenomenton of creatiing false accounting information in enterprises.Based on classical case of prisoner dilemmain game theory,we set up an accounting fraud behavioral model.From the views of cost benefit and false accounting information governed,we conclude that some enterprises providing false accounting information is inevitable and bring forward increasing illegal costs and intensity law enforcement as countermeasures.