博弈论视角下中国独立审计声誉机制问题分析-analysis of chinas independent audit reputation mechanism from the perspective of game theory.docxVIP

The Research on the Independent Auditing Reputation Mechanism in China from the perspective of Game TheoryAbstractReputation is the symbol of identifying human behavioral characteristics. In the current market economy environment, it not only has the spiritual value but also the economic value. Under the condition of mature market, reputation mechanism plays an important role in ensuring the realization of economic value of reputation and maintaining positive operation of market economy. In the auditing industry, independent auditing reputation mechanism also ensures the realization of independent auditing reputation. However, as financial fraud cases occur frequently in our capital market, the status of integrity in auditing industry has been questioned seriously, and the value of reputation and the function of reputation mechanism have never been given full play. Based on that, this paper elaborates the relevant questions of independent auditing reputation mechanism in China by analyzing the game model.Firstly, this paper elaborates the fundamental theory of independent auditing reputation. From macro perspective of reputation, it defines the definition and basic value of reputation, and studies on the connotation of reputation. Then it explores the basic content of reputation mechanism which guarantees the role of reputation, points out the mechanism of action and its function of stimulating, restricting and reducing the public costs. On the basis of that, it focuses on independent auditing reputation and related contents of reputation mechanism. This part provides a theoretical basis for the following parts.Secondly, this paper introduces the game theory and its application in reputation mechanism briefly. It builds the single and repeated game model between the reputation subject and reputation receiver by using game theory and obtains the equilibrium condition of both sides. Then it investigates the demand and supply situation of reputation in our auditing mar