Naslov
Utilization of case-based reasoning in auditing: Determining the audit fee
(Utilization of Case-Based Reasoning in Auditing: Determining the Audit Fee)

Autori
Zenzerović, Robert

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

Izvornik
Artificial Intelligence and Decision Support Systems, Eight International Conference on Enterprise Information Systems / Yannis Manolopoulos, Joaquim Filipe, Panos Constantopoulos, Jose Cordeiro - , 2006

ISBN
972-8865-42-2

Skup
Eight International Conference on Enterprise Information Systems

Mjesto i datum
Pafos, Cipar, 23.05.2006. - 27.05.2006

Vrsta sudjelovanja
Ostalo

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. It uses cases from the past to solve new problems. Case can be defined as conceptualized piece of knowledge representing the experience that teaches a lesson fundamental to achieving the goals of the decision maker and it usually incorporate input (situation part of the case) and output features (solution part of the case). Many studies tried to explain types and impact of different factors that determine audit fees. Mostly all authors concentrate their research on the impact of 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. All significant audit fee determinants will be appropriately quantified in order to build a case-based reasoning model for determining audit fee for smaller and mid sized auditing firms in Croatia but also for the same firms in the other, particularly transition, countries too.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA