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Fraudulent Accounting and Other Doping Games

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  • Aleksander Berentsen
  • Yvan Lengwiler

Abstract

From a game theoretic point of view, fraudulent accounting to embellish the financial status of a firm and the use of drugs to enhance performance in sports are very similar. We study the replicator dynamics of both applications within the same model. We allow for heterogenous populations, such as highly talented versus more mediocre athletes, or high quality managers versus less able colleagues. Interestingly, for some parameters, the replicator dynamics is characterized by cycles. Thus, we may see cycles of doping and clean sport, and cycles of fraudulent and honest accounting. Moreover, in some cases, high ability players are more likely to commit fraud than low ability types.

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Paper provided by Institute for Empirical Research in Economics - University of Zurich in its series IEW - Working Papers with number 175.

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Handle: RePEc:zur:iewwpx:175

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Keywords: replicator dynamics; cheating; doping; fraudulent accounting;

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References

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  1. Aleksander Berentsen & Esther Brügger & Simon Lörtscher, . "On Cheating and Whistle-Blowing," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich 153, Institute for Empirical Research in Economics - University of Zurich.
  2. Kandori, Michihiro & Mailath, George J & Rob, Rafael, 1993. "Learning, Mutation, and Long Run Equilibria in Games," Econometrica, Econometric Society, Econometric Society, vol. 61(1), pages 29-56, January.
  3. Edward P. Lazear & Sherwin Rosen, 1979. "Rank-Order Tournaments as Optimum Labor Contracts," NBER Working Papers 0401, National Bureau of Economic Research, Inc.
  4. Berentsen, Aleksander, 2002. "The economics of doping," European Journal of Political Economy, Elsevier, Elsevier, vol. 18(1), pages 109-127, March.
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Cited by:
  1. Daniel Mueller, 2013. "The Doping Threshold in Sport Contests," Working papers, Faculty of Business and Economics - University of Basel 2013/05, Faculty of Business and Economics - University of Basel.
  2. Bruno S. Frey & Simon Luechinger & Alois Stutzer, . "Calculating Tragedy: Assessing the Costs of Terrorism," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich 205, Institute for Empirical Research in Economics - University of Zurich.
  3. Krakel, Matthias, 2007. "Doping and cheating in contest-like situations," European Journal of Political Economy, Elsevier, Elsevier, vol. 23(4), pages 988-1006, December.
  4. Aleksander Berentsen & Esther Bruegger & Simon Loertscher, . "Heterogeneity, Local Information, and Global Interaction," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich 182, Institute for Empirical Research in Economics - University of Zurich.
  5. Matthias Kräkel, 2005. "Doping in Contest-Like Situations," Bonn Econ Discussion Papers, University of Bonn, Germany bgse14_2005, University of Bonn, Germany.
  6. Buechel, Berno & Emrich, Eike & Pohlkamp, Stefanie, 2013. "Nobody's innocent: the role of customers in the doping dilemma," MPRA Paper 44627, University Library of Munich, Germany.
  7. Kräkel, Matthias, 2006. "Doping and Cheating in Contest-Like Situations," IZA Discussion Papers 2059, Institute for the Study of Labor (IZA).
  8. Nicolas Eber, 2011. "Fair play in contests," Journal of Economics, Springer, Springer, vol. 103(3), pages 253-270, July.
  9. Jiong Gong & Preston McAfee & Michael A Williams, 2011. "Fraud Cycles," Levine's Working Paper Archive 661465000000001154, David K. Levine.
    • Gong, Jiong & McAfee, R. Preston & Williams, Michael, 2011. "Fraud cycles," MPRA Paper 28934, University Library of Munich, Germany.

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