TY - JOUR AB - Introduces auditors to the power of game theory modelling, a mathematical strategic decision‐making technique that has been popularized by the recent Nobel Prize winner John Nash. The model is demonstrated using both entertaining examples for conceptual understanding and auditing scenarios for practical applications. A collusion model has been developed to illustrate the capability of the game theory model of handling human interactions. VL - 11 IS - 4 SN - 0268-6902 DO - 10.1108/02686909610120000 UR - https://doi.org/10.1108/02686909610120000 AU - Chau Chak‐Tong PY - 1996 Y1 - 1996/01/01 TI - Game theory and strategic auditing: part I ‐ introduction T2 - Managerial Auditing Journal PB - MCB UP Ltd SP - 21 EP - 25 Y2 - 2024/09/25 ER -