Audit-firm group appointment : an artificial intelligence approach

Kirkos, Efstathios/ Manolopoulos, Yannis/ Spathis, Charalambos/ Κύρκος, Ευστάθιος/ Μανωλόπουλος, Γιάννης/ Σπαθής, Χαράλαμπος

Institution and School/Department of submitter: ΤΕΙ Θεσσαλονίκης
Keywords: Auditor appointment;Artificial intelligence;Audit quality;Data mining
Issue Date: 17-Dec-2009
Publisher: John Wiley & Sons
Citation: Journal: Intelligent Systems in Accounting, Finance and Management, vol. 17, no. 1, 2010
Kirkos, E., Spathis, C. & Manolopoulos, Y. (17 Δεκεμβρίου 2009). Audit-firm group appointment: an artificial intelligence approach. Intelligent Systems in Accounting, Finance and Management 17, (1). Διαθέσιμο σε:;jsessionid=78D70819477F8CA1277D3F1BAA59F899.f01t01 (Ανακτήθηκε 30 Ιουνίου 2015).
Abstract: Auditor appointment can be regarded as a matter of pursued audit quality and is driven by several factors. The adoption of an effective auditor procurement process increases the likelihood that a company will engage the right auditor at a fair price. In this study, three techniques derived from artificial intelligence (AI) are used to propose models capable of discriminating between cases where companies appoint a Big 4 or a Non-Big 4 auditor. These three AI methods are then compared with the broadly used method of logistic regression. The results indicate that two of the AI techniques outperform logistic regression. In addition, one method further improves its performance by applying bagging. Finally, significant factors associated with auditor appointment are revealed. Copyright © 2009 John Wiley & Sons, Ltd.
Description: Δημοσιεύσεις μελών--ΣΔΟ--Τμήμα Λογιστικής, 2009
ISSN: 1099-1174
Other Identifiers:
Appears in Collections:Δημοσιεύσεις σε Περιοδικά

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