ARTÍCULO
TITULO

Research on Audit Supervision of Internet Finance

Hua Liu and Sheng Ge    

Resumen

Internet finance is a new form of finance that applies capacities found on the Internet to the traditional financial industry. However, at the present stage, internet finance is faced with many problems, such as overly rapid development and non-standard operation. This paper adopted the evolutionary game theory as the analysis tool to design an evolutionary game model of government audit supervision of Internet finance, and analyzed the evolutionary stability of the strategies used by Internet financial institutions and government financial audit supervision departments. A simulation calculation was carried out by placing the calculation experimental method ?Scenario?Coping?, which simulated the initial probability of different strategies adopted by both parties of the game and evaluated the influence of changing the penalty intensity of Internet financial institutions? violation on the outcome of the evolutionary game. Based on the simulation analysis, the paper provided policy suggestions on strengthening audit supervision and promoting its sustainable development from three aspects: strengthening the construction of the Internet financial credit information system, improving Internet financial laws and regulations, and improving the early warning level of Internet financial credit risk.

 Artículos similares

       
 
Lioara-Veronica Pasc and Camelia-Daniela Hategan    
The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area. The paper?s objective is to examine the nature of RPTs, ide... ver más

 
Suyon Kim    
The purpose of this research is to investigate whether internal control (IC) managers? experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the fin... ver más

 
Ljiljana Bonic,Vesna Jankovic-Milic,Bojan Rupic     Pág. 053 - 067
Some balance sheet items are the result of judgments, including fair value estimates, so the relevant evidence is very complicated to collect by auditors, thus the risk of misstatements in financial statements is inevitably greater. The research objectiv... ver más

 
Anisa Dewi Puspita, Tina Kartini     Pág. 330 - 337
The purpose of this study is to determine whether there is an effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study ... ver más

 
Hendrik Suhendri,Adrian Junaidar Handayanto,Tomas Aldi Kelana     Pág. 271 - 280
This study aims to examine the effect of independence and remote audit on audit quality during the covid-19 pandemic. Covid-19 pandemic makes the auditors have difficulties inspect the audited company directly. Remote audit is a way to solve the difficul... ver más