지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Purpose - The purpose of this study was to predict the selection of independent auditors in the companies listed on the Tehran Stock Exchange (TSE) using a combination of PSO algorithm and CART. This study involves applied research.
Design, approach and methodology - The population consisted of all the companies listed on TSE during the period 2005-2010, and the sample included 576 data specimens from 95 companies during six consecutive years. The independent variables in the study were the financial ratios of the sample companies, which were analyzed using two data mining techniques, namely, PSO algorithm and CART.
Results - The results of this study showed that among the analyzed variables, total assets, current assets, audit fee, working capital, current ratio, debt ratio, solvency ratio, turnover, and capital were predictors of independent auditor selection.
Conclusion - The current study is practically the first to focus on this topic in the specific context of Iran. In this regard, the study may be valuable for application in developing countries.
목차
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참고문헌 (17)
참고문헌 신청
Alpaydin, E. / 2010 / Introduction to Machine Learning / MIT Press
Breiman, L. / 1984 / Classification and Regression Trees / Chapman and Hall/CRC
Carvalho, M. / 2006 / An analysis of PSO hybrid algorithms for feed-forward neural networks training / Proceedings of the Ninth Brazilian Symposium on Neural Networks (SBRN'06)
Chaney, P. / 2004 / Self-selection of auditors and audit pricing in private firms / The Accounting Review 79 (1) : 51 ~ 72
Cravens, K. S. / 1994 / A comparison of client characteristics by auditor attributes : Implications for the auditor selection process / Managerial Auditing Journal 9 (3) : 27
Breiman, L. / 1984 / Classification and Regression Trees / Chapman and Hall/CRC
Carvalho, M. / 2006 / An analysis of PSO hybrid algorithms for feed-forward neural networks training / Proceedings of the Ninth Brazilian Symposium on Neural Networks (SBRN'06)
Chaney, P. / 2004 / Self-selection of auditors and audit pricing in private firms / The Accounting Review 79 (1) : 51 ~ 72
Cravens, K. S. / 1994 / A comparison of client characteristics by auditor attributes : Implications for the auditor selection process / Managerial Auditing Journal 9 (3) : 27
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