The role of ethics in strategic interaction between independent auditor and management based on game theory

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Sadeghian Masoud; JAHANGIRNIA HOSSEIN; GHOLAMI JAMKARANI REZA

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:29 Page(s): 43-56

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Title

The role of ethics in strategic interaction between independent auditor and management based on game theory

Author(s)

Sadeghian Masoud | JAHANGIRNIA HOSSEIN | GHOLAMI JAMKARANI REZA | Issue Writer Certificate

Keywords

Game theoryQ1

Fraudulent Financial ReportingQ1

ethical accountingQ1

Abstract

Ethics play a very important role in society. Many economic models assume that individuals are economically in a logical situation and ignore the situations in which one may ignore public interest economic interests. This research explains the model of strategic interaction between auditors and management and allows the manager to choose when it comes to unreasonable economic results from ethical behavior in conflict with personal interests. One of the assumptions of this model is that they do not involve a particular percentage of their directors in a Fraudulent Financial Reporting strategy because they see it as "unethical. " If recent accounting scandals indicate a moral crisis, this model promises that the increase in the percentage of managers who are interested in moral practices will reduce fraudulent financial reports. The proposed model also explains the effect of increased rewards for committing fraud (including multiple options for taking stock, creating stock constraints, and performance incentives based on accounting reports), and the effect of increasing penalties for fraud detection (such as heavy penalties in the Sarbanes-Ellis Act).

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APA: Copy

Sadeghian, Masoud, JAHANGIRNIA, HOSSEIN, & GHOLAMI JAMKARANI, REZA. (2019). The role of ethics in strategic interaction between independent auditor and management based on game theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(29 ), 43-56. SID. https://sid.ir/paper/238142/en

Vancouver: Copy

Sadeghian Masoud, JAHANGIRNIA HOSSEIN, GHOLAMI JAMKARANI REZA. The role of ethics in strategic interaction between independent auditor and management based on game theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(29 ):43-56. Available from: https://sid.ir/paper/238142/en

IEEE: Copy

Masoud Sadeghian, HOSSEIN JAHANGIRNIA, and REZA GHOLAMI JAMKARANI, “The role of ethics in strategic interaction between independent auditor and management based on game theory,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 29 , pp. 43–56, 2019, [Online]. Available: https://sid.ir/paper/238142/en

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