No abstract

In recent years, financial fraud of listed internet companies has emerged one after another. Under the strategic goal of full audit coverage, the problems caused by audit failure have attracted more and more attention in China. We use the bounded rationality theory to analyze the strategy selections of listed internet companies, accounting firms, and audit regulators, and put forward three hypotheses: the hypothesis of participants, the hypothesis of strategy selections, and the hypothesis of model parameters. Next, the three-party evolutionary game model is constructed, and only one stable equilibrium point is found. In numerical simulation analyses, we discuss the strategy selections of the three parties under the impact of different model parameters. The research framework of this paper enriches the existing research on financial fraud and audit supervision and deepens the evolutionary mechanism of three-party strategy selections.

Background In breast CT, scattered photons form a large portion of the acquired signal, adversely impacting image quality throughout the frequency response of the imaging system. Prior studies provided evidence for a new image acquisition design, dubbed Narrow Beam Breast CT (NB‐bCT), in preventing scatter acquisition. Purpose Here, we report the design, implementation, and initial characterization of the first NB‐bCT prototype. Methods The imaging system's apparatus is composed of two primary assemblies: a dynamic Fluence Modulator (collimator) and a photon‐counting line detector. The design of the assemblies enables them to operate in lockstep during image acquisition, converting sourced x‐rays into a moving narrow beam. During a projection, this narrow beam sweeps the entire fan angle coverage of the imaging system. The assemblies are each comprised of a metal housing, a sensory system, and a robotic system. A controller unit handles their relative movements. To study the impact of fluence modulation on the signal received in the detector, three physical breast phantoms, representative of small, average, and large size breasts, were developed and imaged, and acquired projections analyzed. The scatter acquisition in each projection as a function of breast phantom size was investigated. The imaging system's spatial resolution at the center and periphery of the field of view was measured. Results Minimal acquisition of scattered rays occurs during image acquisition with NB‐bCT; results in minimal scatter to primary ratios in small, average, and large breast phantoms imaged were 0.05, 0.07, and 0.9, respectively. System spatial resolution of 5.2 lp/mm at 10% max MTF and 2.9 lp/mm at 50% max MTF at the center of the field of view was achieved, with minimal loss with the shift toward the corner (5.0 lp/mm at 10% max MTF and 2.5 lp/mm at 50% max MTF). Conclusion The disclosed development, implementation, and characterization of a physical NB‐bCT prototype system demonstrates a new method of CT‐based image acquisition that yields high spatial resolution while minimizing scatter‐components in acquired projections. This methodology holds promise for high‐resolution CT‐imaging applications in which reduction of scatter contamination is desirable.