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Record W2138895464 · doi:10.1109/gsis.2011.6044129

Influence factors analysis of online auditing performance assessment based on AHP and GIA

2011· article· en· W2138895464 on OpenAlexaff
Wei Chen, Wally Smieliauskas, Sifeng Liu, Gerhard Trippen

Bibliographic record

Venuenot available
Typearticle
Languageen
FieldDecision Sciences
TopicMulti-Criteria Decision Making
Canadian institutionsUniversity of Toronto
Fundersnot available
KeywordsAnalytic hierarchy processAuditComputer scienceHierarchyProcess (computing)Set (abstract data type)AccountingOperations researchMathematicsBusiness

Abstract

fetched live from OpenAlex

An influence factors analysis method for online auditing performance assessment based on AHP (analytic hierarchy process) and GIA (grey incidence analysis) is proposed in this paper according to the requirements of online auditing performance assessments. In this method, a grey incidence model is developed to analyze the influence factors of online auditing performance based on the characteristics of online auditing. Then, the AHP is used to compute the weights of each assessment criterion of online auditing, and the performance of online auditing are calculated. Finally, representing the performance assessment results computed by AHP and values of each assessment criterion are set as two sequences, and GIA is used to analyze the importance degree of influence factors of online auditing performance quantitatively. The results of this study provide useful decision information to implement online auditing projects in China. Additionally, an effective method for analyzing the importance degree of influence factors of online auditing performance quantitatively is provided in this study.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.010
metaresearch head score (Gemma)0.019
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Simulation or modeling · Consensus signal: Simulation or modeling
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.010
Threshold uncertainty score0.050

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0100.019
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.002
Bibliometrics0.0060.004
Science and technology studies0.0010.001
Scholarly communication0.0020.002
Open science0.0010.002
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0010.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.245
GPT teacher head0.446
Teacher spread0.201 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designSimulation or modeling
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations2
Published2011
Admission routes1
Has abstractyes

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