• 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