内部审计服务的最佳契约设计——基于多任务代理的分析
发布时间：2018-08-04 18:38
【摘要】：内部审计服务包括确认和咨询服务,是典型的多任务代理问题。由于咨询服务的结果难以精确观测,以及确认和咨询服务之间的替代性,导致基于业绩的薪酬激励产生了弱化趋势。应用多任务代理理论构建模型来分析内部审计服务可以解决上述问题,并在此基础上可以进行内部审计服务的最优契约设计。
[Abstract]:Internal audit services, including confirmation and consulting services, are typical multitasking issues. Due to the difficulty of accurate observation of the results of consulting services and the substitution between confirmation and consulting services, performance-based compensation incentives have a weakening trend. Using the multi-task agent theory to build a model to analyze the internal audit service can solve the above problems, and on this basis can carry out the optimal contract design of the internal audit service.
【作者单位】： 重庆交通大学;重庆大学经济与工商管理学院;
【基金】：国家自然科学基金(批准号:70972055)资助
【分类号】：F239.45
本文编号：2164759
[Abstract]:Internal audit services, including confirmation and consulting services, are typical multitasking issues. Due to the difficulty of accurate observation of the results of consulting services and the substitution between confirmation and consulting services, performance-based compensation incentives have a weakening trend. Using the multi-task agent theory to build a model to analyze the internal audit service can solve the above problems, and on this basis can carry out the optimal contract design of the internal audit service.
【作者单位】： 重庆交通大学;重庆大学经济与工商管理学院;
【基金】：国家自然科学基金(批准号:70972055)资助
【分类号】：F239.45
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