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Published in:
2008 | OriginalPaper | Chapter
The Application of Fuzzy Decision Trees in Company Audit Fee Evaluation: A Sensitivity Analysis
Author : Malcolm J. Beynon
Published in: Soft Computing Applications in Business
Publisher: Springer Berlin Heidelberg
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This chapter investigates the appropriateness of the application of fuzzy decision trees on the evaluation of company audit fees, with attention to the sensitivity of the results. With the rudiments of fuzzy decision trees in a fuzzy environment, it implies a linguistic emphasis on the concomitant analysis, allowing readability in the fuzzy decision rules constructed. Two processes for the construction of membership functions (MFs) used to define the linguistic terms characterising the linguistic variables considered allowing the impact of considering alternative MFs. The tutorial fuzzy decision tree analysis clearly allows the construction processes to be exposited.