2008 | OriginalPaper | Buchkapitel
The Application of Fuzzy Decision Trees in Company Audit Fee Evaluation: A Sensitivity Analysis
verfasst von : Malcolm J. Beynon
Erschienen in: Soft Computing Applications in Business
Verlag: Springer Berlin Heidelberg
Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.
Wählen Sie Textabschnitte aus um mit Künstlicher Intelligenz passenden Patente zu finden. powered by
Markieren Sie Textabschnitte, um KI-gestützt weitere passende Inhalte zu finden. powered by
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.