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    ASIA unversity > 管理學院 > 會計與資訊學系 > 期刊論文 >  Item 310904400/18261

    Please use this identifier to cite or link to this item: http://asiair.asia.edu.tw/ir/handle/310904400/18261

    Title: The Critical Deciding Factors of Auditor Choice Decision:An Application of the Decision Tree Technique
    Authors: 洪嘉聲;Hung, Chia-Sheng;盧鈺欣;Lu, Yu-Hsin;歐進士;Chin, S.Ou
    Contributors: 會計與資訊學系
    Keywords: 會計師選擇 ; 資料探勘 ; 決策樹 ; 分類與迴歸樹 ; Auditor choice ; Data mining ; Decision tree ; Classification and regression tree
    Date: 2008
    Issue Date: 2012-11-26 12:34:11 (UTC+8)
    Abstract: "In this paper, we apply the multinomial logit regression and decision tree approaches to examine the critical deciding factors that affect auditor choice decisions. We first examine the relationship between the auditor choice and firm specific factors. In order to get deeper insights about the association between auditor choice and firm's characteristics, this paper employs the decision tree approach, a data mining technique, to explore the priority of variables affecting audit choices. The decision tree approach is an innovative tool that can help researchers choose between alternative options and investigate the possible outcomes of choosing options. To the best of our knowledge, this study is one of few studies that use the decision tree techniques to investigate the sequential deciding factors of audit choice decision. By applying both the regression and CART approaches, we find that auditor choice is affected first by agency conflict, and then by operating efficiency consideration, funding needs, and operating performance consideration sequentially.
    Relation: Journal of Accounting and Corporate Governance
    Appears in Collections:[會計與資訊學系] 期刊論文

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