Governance Of Accounting Fraud In Listed Companies Based On Game Theory

Nowadays,with the rapidly development of economy in the society,the market competition has become more and more intense,and the situation of financial fraud is becoming more and more serious.Although relevant laws and regulations have been continuously improved in recent years,the situation of financial fraud has not been significantly improved.There are always some companies or individuals who are trying to find a way out of the law.It is put forward in economics that everyone will have their own decision based on their own interests maximization,that is,"rational economic man".Even in the face of the existence of multiple stakeholders,decision makers will consider how their own interests can be realized in a variety of circumstances,and to find out the most favorable conditions for themselves and make their own decisions in a variety of circumstances.On the basis of summarizing related theories and research literature,this paper takes the case of accounting fraud of company A as the research background,adopts the case study method,finds and solves the interests appeal between the different interest subjects involved in accounting fraud,and takes accounting fraud as the game of various interest subjects.As a result,the idea of game theory is permeated in the analysis of the accounting fraud process,a game model of accounting fraud is constructed,and the factors considered in the process of participating in the game of accounting fraud are explored and studied.On this basis,it is proposed to contain accounting fraud as governance advice.This study shows that it still can contain accounting falsification by strengthening corporate internal control,continuously improving laws and regulations,increasing the penalties for fraud companies and related companies,improving the supervision efficiency of regulatory agencies,strengthening the professional ethics of intermediaries,and improving the quality of intermediary forensics.The contribution of this paper is to combine game theory and case analysis,and to use the different interest appeals between several stakeholders of corporate accounting fraud to construct a game model for analysis and propose new ideas for corporate to govern accounting fraud.However,there are still some shortcomings in this paper,and the study of the article is limited to several main game subjects in the whole paper,and the complex situation of a few subjects together,but this paper does not study.