1
Assistant professor of Accounting, Ferdowsi University of Mashhad, Iran
2
Department of Management, Economics and Accounting, Payame Noor University, I.R. of Iran
3
Islamic Azad University Science and Research Branch of Ayatollah Amoli
4
Islamic Azad University Science and Research Branch
Abstract
The aim of this study is to predict the independent auditor selected by the Tehran Stock Exchange using the Heuristic Algoritms. The statistical research community includes all companies listed in Tehran Stock Exchange from 2005 until 2010 and the sample is 570 data from 95 corporations for six consecutive years. Data set in the hybrid model algorithm Particle Swarm Optimization with Imperialist Competitive, Artificial Neural networks Multi layered Perceptron and Simulated Annealing Algorithms for prediction of auditor's selection. The results show that all of algorithms determined total assets, current assets, account recivable and work in capital are important in auditor's selection. Other findings show that total debt and audit fee not important for auditor's selection. Other results show that non-audit fee, current rate, debt rate, leverage rate and capital in 2 of 3 algorithms are important in auditor's selection.
Salehi,M. , mousavi shiri,M. , Nekooei,S. and Kamalahmadi,S. (2014). Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange. Journal of Management Accounting and Auditing Knowledge, 4(تابستان 1394), 63-74.
MLA
Salehi,M. , , mousavi shiri,M. , , Nekooei,S. , and Kamalahmadi,S. . "Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange", Journal of Management Accounting and Auditing Knowledge, 4, تابستان 1394, 2014, 63-74.
HARVARD
Salehi M., mousavi shiri M., Nekooei S., Kamalahmadi S. (2014). 'Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange', Journal of Management Accounting and Auditing Knowledge, 4(تابستان 1394), pp. 63-74.
CHICAGO
M. Salehi, M. mousavi shiri, S. Nekooei and S. Kamalahmadi, "Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange," Journal of Management Accounting and Auditing Knowledge, 4 تابستان 1394 (2014): 63-74,
VANCOUVER
Salehi M., mousavi shiri M., Nekooei S., Kamalahmadi S. Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange. Journal of Management Accounting and Auditing Knowledge, 2014; 4(تابستان 1394): 63-74.