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An Evaluation Model for Financial Reporting Supply Chain Using DEMATEL-ANP
| Content Provider | Semantic Scholar |
|---|---|
| Author | Zhongb, Ray Y. |
| Copyright Year | 2016 |
| Abstract | The quality of corporate financial reporting is not only related to the internal accounting process of the company, but also with a variety of external factors. Therefore, it is necessary for scholars to alter the methods to research problems from the internal to the external, and to propose the concept of "financial reporting supply chain" which will gradually become an important subject in the accounting research and accounting practice. The evaluation results show that: the auditing process plays the biggest role in the optimization process of financial reporting supply chain, which is the base for the effectiveness of the system of financial reporting supply chain. © 2016 The Authors. Published by Elsevier B.V. Peer-review under responsibility of the Scientific Committee of the “9th International Conference on Digital Enterprise Technology DET 2016. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://researchspace.auckland.ac.nz/bitstream/handle/2292/31610/An%20Evaluation%20Model%20for%20Financial%20Reporting%20Supply%20Chain%20Using%20DEMATEL-ANPwithcoversheet.pdf?sequence=12 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
