Notice of RetractionThe Research of Universities Accounting Fraud Model Based on Game Theory

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

At present, all sorts of economic corruption occur in Universities is the main form of depravity which has been pay much attention by public. Therefore it is essential to study the accounting fraud model to not only inhibit economic corruption but also to ensure efficient and healthy for university finance management system. In this work, financial management mode has been analyzed from the aspect of economics, and a accounting fraud model has been analyzed using game theory. At the same time, the game of regulatory authority with financial department also has been investigated. The analysis results show that the existing accounting management system in colleges or universities determine the accounting supervision function and cannot work effectively, and leading to the overflow of false accounting information. Hence it is important to take effective rewards and punishments measures to improve the supervise efficiency, and several strategies applied to enhancing the university financial accounting management are put forward in this paper, which will has practical significance to improve finance management system.