The game model analysis of the infl uence of each link of fi nancial information ecological chain on the quality of accounting information

Abstract

In the process of the formation of fi nancial information involves many links and groups, including enterprise management
and governance layer, certifi ed public accountants, fi nancial information users, regulatory agencies, etc. Each link plays an irreplaceable
important role in the quality of fi nancial information and audit quality. According to the assumption of rational man, groups with diff erent
positions will aff ect the generation of fi nancial information in diff erent ways and directions, which in fact constitutes a game. Therefore, the
fi nancial information provided by the audited entity is, to a large extent, the result of the game of interests of all parties.