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Evaluation on the factors affecting the quality of social audit based on FAHP

Authors :
Yongchen Li
Junshi He
Source :
2010 IEEE International Conference on Software Engineering and Service Sciences.
Publication Year :
2010
Publisher :
IEEE, 2010.

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.

Details

Database :
OpenAIRE
Journal :
2010 IEEE International Conference on Software Engineering and Service Sciences
Accession number :
edsair.doi...........67afa8764a5278d30834d8312762174c
Full Text :
https://doi.org/10.1109/icsess.2010.5552257