| 注册会计师审计中低价揽客问题研究 |
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| 引用本文： | 翁健英.注册会计师审计中低价揽客问题研究[J].上海立信会计学院学报,2008,22(5). |
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| 作者姓名： | 翁健英 |
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| 作者单位： | 厦门海洋职业技术学院,福建厦门,361012 |
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| 摘 要： | 在文献检索和对目前资本市场审计收费中的低价揽客现象进行分析的基础上,探讨了低价揽客现象产生的影响因素,并构建一个博弈模型进行解释,最后作出相应的政策性建议。
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| 关 键 词： | 低价揽客 注册会计师审计 博弈分析 |
A Study on Lowballing of CPA Auditing |
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| WENG Jian-ying.A Study on Lowballing of CPA Auditing[J].Journal of Shanghai Lixin University of Commerce,2008,22(5). |
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| Authors: | WENG Jian-ying |
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| Abstract: | Based on literiture review and the analysis of lowballing of CPA auditing in the content of present capital markets,the paper discusses the influencial factors of lowballing of CPA auditing,and constructs a game model to explain the reason.Finally,the paper puts forward some policy suggestions. |
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| Keywords: | lowballing CPA auditing game analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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