Support vector machines, decision trees and neural networks for auditor selection
Kirkos, Efstathios/ Spathis, Charalambos/ Manolopoulos, Yannis/ Σπαθής, Χαράλαμπος/ Μανωλόπουλος, Γιάννης/ Κύρκος, Ευστάθιος
Institution and School/Department of submitter: | ΤΕΙ Θεσσαλονίκης |
Keywords: | Ελεγκτική διαδικασία;Decision trees;Δέντρα επιλογής;SVM;Επιλογή ελεγκτή;Έλεγχοι;Auditor choice;Audit quality;Audit procedure;Audits;Ποιότητα ελέγχου;C4.5;MLP |
Issue Date: | Aug-2008 |
Publisher: | IOS Press |
Citation: | Kirkos, E., Spathis, C. & Manolopoulos, Y. (8 Δεκεμβρίου 2014). Support vector machines, Decision Trees and Neural Networks for auditor selection. Journal of Computational Methods in Sciences and Engineering Impact Factor & Information 8(3). Διαθέσιμο σε: http://www.researchgate.net/publication/262296794_Support_vector_machines_Decision_Trees_and_Neural_Networks_for_auditor_selection (Ανακτήθηκε 30 Ιουνίου 2015). Journal: Journal of Computational Methods in Sciences and Engineering Impact Factor & Information, vol. 08, no. 3, 2008 |
Abstract: | The selection of a proper auditor is driven by several factors. Here, we use three data mining classification techniques to predict the auditor choice. The methods used are Decision Trees, Neural Networks and Support Vector Machines. The developed models are compared in term of their performances. The wrapper feature selection technique is used for the Decision Tree model. Two models reveal that the level of debt is a factor that influences the auditor choice decision. This study has implications for auditors, investors, company decision makers and researchers. |
Description: | Δημοσιεύσεις μελών--ΣΔΟ--Τμήμα Λογιστική, 2008 |
URI: | http://195.251.240.227/jspui/handle/123456789/5343 |
ISSN: | 1472-7978 |
Other Identifiers: | http://www.researchgate.net/publication/262296794_Support_vector_machines_Decision_Trees_and_Neural_Networks_for_auditor_selection |
Appears in Collections: | Δημοσιεύσεις σε Περιοδικά |
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Kirkos_Spathis_Manolopoulos_Support_Vector_Machines.pdf | 146.75 kB | Adobe PDF | View/Open |
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