Naslov
Aplication of case based reasoning in determining the audit fee

Autori
Zenzerović, Robert ; Pervan, Ivica

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
International Conference Entrepreneurship and Macroeconomic Management : conference proceedings, Vol. 2 / Križman Pavlović, Danijela - Pula : Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2005, 850-860

ISBN
953-7144-02-X

Skup
International Conference Entrepreneurship and Macroeconomic Management

Mjesto i datum
Pula, Hrvatska, 28.04.2005. - 30.04.2005

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
audit fee; case based reasoning; decision making

Sažetak
Case-based reasoning represents a method for solving problems and decision making support which is based on the previous business experience. Namely, case-based reasoning uses cases from the past to solve new problems. Case is conceptualized piece of knowledge representing the experience that teaches a lesson fundamental to achieving the goals of the decision maker. Cases usually incorporate input features and output features. Input features represent important attributes of cases that effect decision making. Once, when target case is inputted in the system with its input features system has to retrieve the most similar cases from the case base. After the most similar case is retrieved from the case base it can be used for finding interesting information and after that reasoner can adjust and send a new probe with different features for retrieving of new case. On the other hand, system can be designed to make automatic adjustments in solution part of the old case on the base of differences in situation part of the cases, providing the solution for the new case. A number of studies tried to explain types and impact of different factors that determine audit fees. Almost all authors concentrate their efforts on researching the impact following determinants: auditee size, auditee complexity, auditee profitability, ownership control, timing variables, auditor location and auditor size. In paper all mentioned factors are described except auditor size and location since these factors are not significant in Croatian audit service market. In the paper all significant audit fee determinants are appropriately quantified in order to build a case based reasoning model for determining audit fee for smaller and mid sized auditing firms in Croatia.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
ISBN 9537144003 (cjelina).

POVEZANOST RADA