Skip to main content
Article thumbnail
Location of Repository


By Efstathios Kirkos


Auditor appointment can be regarded as a matter of pursued audit quality and is driven by several factors. The adoption of an effective auditor procurement process increases the likelihood that a company will engage the right auditor at a fair price. In this study, three techniques derived from artificial intelligence (AI) are used to propose models capable of discriminating between cases where companies appoint a Big 4 or a Non-Big 4 auditor. These three AI methods are then compared with the broadly used method of logistic regression. The results indicate that two of the AI techniques outperform logistic regression. In addition, one method further improves its performance by applying bagging. Finally, significant factors associated with auditor appointment are revealed. Copyright © 2009 John Wiley & Sons, Ltd

Topics: auditor appointment, artificial intelligence, audit quality, data mining
Year: 2010
OAI identifier: oai:CiteSeerX.psu:
Provided by: CiteSeerX
Download PDF:
Sorry, we are unable to provide the full text but you may find it at the following location(s):
  • (external link)
  • (external link)
  • Suggested articles

    To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.