The evolutionary dynamics of audit

Nikolaos P. Anastasopoulos and Markos P. Anastasopoulos

European Journal of Operational Research, 2012, vol. 216, issue 2, 469-476

Abstract: A critical issue in auditing is provisioning of reasonable assurance that the financial reports are free from material misstatements. The auditing detection problem can be viewed as a two-player game between the auditor and the auditee where the auditor aims at eliminating misstatements, reducing at the same time his audit efforts, while the auditee aims at benefiting from fraudulent financial reporting and defalcation.

Keywords: Auditing; Decision analysis; Dynamical systems; Economics; Evolutionary computations; Game theory (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (18)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ejores:v:216:y:2012:i:2:p:469-476

DOI: 10.1016/j.ejor.2011.06.003

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