Study on the Influence of CPAs’ Individual Characteristics on Integrity Conduct
Abstract
By constructing a behaviour selection model, the paper relies on the method of NetLogo simulation for simulation experiments. We study the influence of CPA’s individual characteristics on integrity conduct from three aspects of independence, industry specialization and tenure. The results of the study found that independence, industry specialization and tenure will have an impact on the integrity conduct. Besides, with the improvement of independence, industry specialization and tenure, their integrity conduct presents an inverted U type.
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References
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