The Application of Social Network Analysis to Accounting and Auditing
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2017, Vol 7, Issue 3
Abstract
This article aims to extend methodological possibilities for conducting research in accounting and auditing by providing an overview of how current developments in social network analysis (SNA) could serve as a powerful set of theoretical and methodological tools for this purpose. SNA focuses on structure and implication of network ties existing in particular empirical context. In contrast to classical quantitative methods (e.g. linear regression), SNA has the capacity to enable understanding of the emergence of the observed network by combining actors’ attributes and structures of relational ties existing between them. The paper notes the concept of interdependency, which is inherent element in any social relationship and which is of paramount importance in any social context. This paper introduces a number of important SNA concepts and provides references to software that researchers could utilize for different analyses. The example of a one-mode network between audit partners is presented, to which a number of previously outlined concepts are applied and discussed. Finally, we describe the potential of a cutting-edge statistical method for SNA, exponential random graph model (ERGM), which act as a cutting-edge pattern-recognition device for network structure.
Authors and Affiliations
Slobodan Slobodan Kacanski, Dean Lusher
Keywords
Related Articles
- EP ID EP287431
- DOI -
- Views 90
- Downloads 0
Evaluation of the Credit Risk with Statistical analysis
Do Listed Companies Need an IFRS Committee Beside Audit Committee?
The aim of the study is to identify the necessity of forming an international accounting standards committee from the board of director and to investigate its role in reinforcing corporate governance pillars and the inte...
The Relations among Dimensions of Service Quality, Satisfaction, Loyalty, and Willingness to pay more: Case of GSM Operators Service at Northern-Iraq
The objective of this research is to determine the factors of service quality that affect the satisfaction, loyalty, and willingness to pay more for this service of the customers. In this concept, researchers conducted a...
Using AHP Technique and Fuzzy VIKOR Technique to Select a Dynamic Enterprise Resource Planning System in Rayan Pardazesh Co. Case study
To have a successful enterprise resource planning (ERP) system within the organization, managers and experts of the organizations should study these systems carefully and consider advantages and disadvantages of each sof...
Studying Impact of price Satisfaction on Loyalty: a Case Study in Electric Generating Plant Snowa
In recent years, an increasing understanding of the necessity of making long-term relationships has been created between purchasers of commodities with services and their suppliers. This enterprise particularly confirms...