A probability tree model of audit quality

2015 ◽  
Vol 243 (2) ◽  
pp. 665-677 ◽  
Author(s):  
Erkki K. Laitinen ◽  
Teija Laitinen
2021 ◽  
Vol 2021 ◽  
pp. 1-19
Author(s):  
Zhi-ying Xie ◽  
Yuan-Rong He ◽  
Yuan-tong Jiang ◽  
Chih-Cheng Chen

Real-time vehicle guidance effectively reduces traffic jams and improves the operational efficiency of urban transportation. The trip time on a route is considered as a random process that changes with time, and the shortest path selection requires a random dynamic model and the solution of a decision-making problem. Thus, the shortest trip time is the criterion to determine the dynamic path selection by a random dynamic programming (DP) model which discretizes the trip times in the continuous segments on the route. In this study, a numerical model of random dynamic programming is established by using a probability tree model and an AND/OR (AO∗) algorithm to select the path of the shortest trip time. The results show that the branches of the probability tree are only accumulated on the “quantity” and do not cause a “qualitative” change. The inefficient accumulation of “quantity” affects the efficiency of the algorithm, so it is important to separate the accumulation of “quantity” from node expansion. The accumulation of “quantity” changes the trip time according to the entering time into a segment, which demands an improved AO∗ algorithm. The new AO∗ algorithm balances between efficiency and the trip time and provides the optimal real-time vehicle guidance on the road.


2020 ◽  
pp. 57-65
Author(s):  
Eusébio Conceiçã ◽  
João Gomes ◽  
Maria Manuela Lúcio ◽  
Jorge Raposo ◽  
Domingos Xavier Viegas ◽  
...  

This paper refers to a numerical study of the hypo-thermal behaviour of a pine tree in a forest fire environment. The pine tree thermal response numerical model is based on energy balance integral equations for the tree elements and mass balance integral equation for the water in the tree. The simulation performed considers the heat conduction through the tree elements, heat exchanges by convection between the external tree surfaces and the environment, heat exchanges by radiation between the flame and the external tree surfaces and water heat loss by evaporation from the tree to the environment. The virtual three-dimensional tree model has a height of 7.5 m and is constituted by 8863 cylindrical elements representative of its trunks, branches and leaves. The fire front has 10 m long and a 2 m high. The study was conducted taking into account that the pine tree is located 5, 10 or 15 m from the fire front. For these three analyzed distances, the numerical results obtained regarding to the distribution of the view factors, mean radiant temperature and surface temperatures of the pine tree are presented. As main conclusion, it can be stated that the values of the view factor, MRT and surface temperatures of the pine tree decrease with increasing distance from the pine tree in front of fire.


2019 ◽  
Vol 5 (1) ◽  
pp. 50-63
Author(s):  
Heru Heryanto ◽  
Nur Laela ◽  
Riana R Dewi

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit


2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.


2020 ◽  
Vol 45 (4) ◽  
pp. 291-332
Author(s):  
Kyung Soon Kim ◽  
Seun Young Park ◽  
Jin Hwon Lee

2016 ◽  
Vol 4 (6) ◽  
pp. 26
Author(s):  
Zaidan Ali Jassem

This paper traces the Arabic origins or cognates of the “definite articles” in English and Indo-European languages from a radical linguistic (or lexical root) theory perspective. The data comprises the definite articles in English, German, French, Spanish, Portuguese, Italian, Romanian, Latin, Greek, Macedonian, Russian, Polish, Sanskrit, Hindi, Bengali, Persian, and Arabic. The results clearly indicate that five different types of such articles emerged in the data, all of which have true Arabic cognates with the same or similar forms and meanings, whose differences are due to natural and plausible causes and different routes of linguistic change, especially lexical, semantic, or morphological shift. Therefore, the results support the adequacy of the radical linguistic theory according to which, unlike the Family Tree Model or Comparative Method, Arabic, English, German, French, Latin, Greek, and Sanskrit not only belong to the same language family, renamed Eurabian or Urban family, but also are dialects of the same language, with Arabic being their origin all because only it shares the whole cognates with them all and because it has a huge phonetic, morphological, grammatical, and lexical variety. They also manifest fundamental flaws and grave drawbacks which plague English and Indo-European lexicography for ignoring Arabic as an ultimate ancestor and progenitor not only in the treatment of the topic at hand but in all others in general. On a more general level, they also show that there is a radical language from which all human languages stemmed and which has been preserved almost intact in Arabic, thus being the most conservative and productive language


Sign in / Sign up

Export Citation Format

Share Document