Evolutionary game analysis of monitoring activity of listed companies’ financial fraud based on duplicative dynamics

2012 ◽  
Author(s):  
Xue-Feng He ◽  
Li-Li Jiu ◽  
Li Kang
Keyword(s):  
Evolutionary Game ◽  
Listed Companies ◽  
Financial Fraud ◽  
Game Analysis ◽  
Monitoring Activity

The Game Analysis for Financial Fraud Behavior of CPAs under the Shareholder Selecting Pattern

2014 ◽  
Vol 926-930 ◽  
pp. 4032-4036
Author(s):  
Ping Chen ◽  
Shuang Liang Tian
Keyword(s):  
Evolutionary Game ◽  
Developed Countries ◽  
Financial Fraud ◽  
Game Model ◽  
Game Analysis ◽  
Audit Independence

CPAs enjoy higher audit independence under the shareholders selecting pattern, which is widely used in developed countries. According to the characteristics of shareholders selecting pattern, as well as that of listing companies’ managers and CPAs, we established asymmetric evolutionary game model between managers and CPAs, and researched the paths and the mechanism which two players’ behavior evolved respectively. Based on this, we discussed the forming conditions of financial fraud.

Evolutionary game analysis of information sharing by institutional investors

2021 ◽  
pp. 1-9
Author(s):  
Hua Li ◽  
Qingqing Lou ◽  
Qiubai Sun ◽  
Bowen Li
Keyword(s):  
Information Sharing ◽  
Institutional Investors ◽  
Information Exchange ◽  
Evolutionary Game ◽  
Stable State ◽  
Point Of View ◽  
Game Model ◽  
Game Analysis ◽  
Relationship Network ◽  
The Relationship

In order to solve the conflict of interests of institutional investors, this paper uses evolutionary game model. From the point of view of information sharing, this paper discusses four different situations. Only when the sum of risk and cost is less than the penalty of free riding, the evolution of institutional investors will eventually incline to the stable state of information sharing. That is, the phenomenon of hugging. The research shows that the institutional investors are not independent of each other, but the relationship network of institutional investors for the purpose of information exchange. The content of this paper enriches the research on information sharing of institutional investors.

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