Audit-firm group appointment : an artificial intelligence approach
Kirkos, Efstathios/ Manolopoulos, Yannis/ Spathis, Charalambos/ Κύρκος, Ευστάθιος/ Μανωλόπουλος, Γιάννης/ Σπαθής, Χαράλαμπος
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Kirkos, Efstathios | el |
dc.contributor.author | Manolopoulos, Yannis | el |
dc.contributor.author | Spathis, Charalambos | el |
dc.contributor.other | Κύρκος, Ευστάθιος | el |
dc.contributor.other | Μανωλόπουλος, Γιάννης | el |
dc.contributor.other | Σπαθής, Χαράλαμπος | el |
dc.date.accessioned | 2015-06-30T12:07:03Z | el |
dc.date.accessioned | 2018-02-27T18:49:59Z | - |
dc.date.available | 2015-06-30T12:07:03Z | el |
dc.date.available | 2018-02-27T18:49:59Z | - |
dc.date.issued | 2009-12-17 | el |
dc.identifier | http://onlinelibrary.wiley.com/doi/10.1002/isaf.310/epdf | el |
dc.identifier | 10.1002/isaf.310 | el |
dc.identifier.citation | Journal: Intelligent Systems in Accounting, Finance and Management, vol. 17, no. 1, 2010 | el |
dc.identifier.citation | 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: http://onlinelibrary.wiley.com/doi/10.1002/isaf.310/abstract;jsessionid=78D70819477F8CA1277D3F1BAA59F899.f01t01 (Ανακτήθηκε 30 Ιουνίου 2015). | el |
dc.identifier.issn | 1099-1174 | el |
dc.identifier.uri | http://195.251.240.227/jspui/handle/123456789/5344 | - |
dc.description | Δημοσιεύσεις μελών--ΣΔΟ--Τμήμα Λογιστικής, 2009 | el |
dc.description.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. | el |
dc.format.extent | 110Kb | el |
dc.language.iso | en | el |
dc.publisher | John Wiley & Sons | el |
dc.rights | This item is probably protected by Copyright Legislation | el |
dc.rights | Το τεκμήριο πιθανώς υπόκειται σε σχετική με τα Πνευματικά Δικαιώματα νομοθεσία | el |
dc.source.uri | http://onlinelibrary.wiley.com/doi/10.1002/isaf.v17:1/issuetoc | el |
dc.subject | Auditor appointment | el |
dc.subject | Artificial intelligence | el |
dc.subject | Audit quality | el |
dc.subject | Data mining | el |
dc.title | Audit-firm group appointment : an artificial intelligence approach | el |
dc.type | Article | el |
heal.type | other | el |
heal.type.en | Other | en |
heal.dateAvailable | 2018-02-27T18:50:59Z | - |
heal.language | el | el |
heal.access | free | el |
heal.recordProvider | ΤΕΙ Θεσσαλονίκης | el |
heal.fullTextAvailability | false | el |
heal.type.el | Άλλο | el |
Appears in Collections: | Δημοσιεύσεις σε Περιοδικά |
Files in This Item:
There are no files associated with this item.
Please use this identifier to cite or link to this item:
This item is a favorite for 0 people.
http://195.251.240.227/jspui/handle/123456789/5344
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.