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会计信息披露监管涉及的直接利益主体包括上市公司、会计师事务所、证监会,这三方之间分别构造了证监会对上市公司会计信息披露的监管博弈、会计师事务所对上市公司的审计监管博弈和证监会对会计师事务所的审计质量监管博弈。通过对博弈过程
The main stakeholders involved in the supervision of accounting information disclosure include the listed companies, accounting firms and the CSRC. These three parties respectively construct the regulatory games of the CSRC on the disclosure of accounting information of listed companies, the audit supervision of listed companies by accounting firms and SFC Supervision of Auditing Quality Supervision Games. Through the game process