DocumentCode
1634245
Title
Evaluation on the factors affecting the quality of social audit based on FAHP
Author
Li, Yongchen ; He, Junshi
Author_Institution
Sch. of Bus. Adm., North China Electr. Power Univ., Baoding, China
fYear
2010
Firstpage
659
Lastpage
662
Abstract
In recent years, the exposure of the mansions of Silver, Enron and other major financial scandals led an unprecedented credit crisis and moral crisis to the audit, and they also raises people´s researching interest in the quality of audit and its impact factors. At present, domestic and foreign scholars have done lots of work on the factors affecting the quality of audit, but the literature is mostly qualitative not quantitative. This paper uses fuzzy analytic hierarchy process to determine the weight of main factors affecting the quality of auditing.
Keywords
decision making; finance; fuzzy set theory; FAHP; credit crisis; fuzzy analytic hierarchy process; moral crisis; social audit; Artificial neural networks; Companies; Educational institutions; Law; Power systems; audit environment; audit object; audit quality; audit subject; fuzzy AHP;
fLanguage
English
Publisher
ieee
Conference_Titel
Software Engineering and Service Sciences (ICSESS), 2010 IEEE International Conference on
Conference_Location
Beijing
Print_ISBN
978-1-4244-6054-0
Type
conf
DOI
10.1109/ICSESS.2010.5552257
Filename
5552257
Link To Document