Fraud Detection: A Theoretical Foundation.
用博弈论研究审计师处罚、审计准则、内控质量和审计费对交易测试、余额测试、舞弊检测及发生率的影响。
Abstract Investigates the effects of the auditor's penalty, auditing standard requirements, quality of the internal control structure and audit fee on tests of transactions and detailed tests of balances, fraud detection and incidence. Experimental economics; Game theory; Theory development.