A novel integrated AHP and MULTIMOORA method with interval-valued spherical fuzzy sets and single-valued spherical fuzzy sets to prioritize financial ratios for financial accounting fraud detection

Hamal S., ŞENVAR Ö.

JOURNAL OF INTELLIGENT & FUZZY SYSTEMS, cilt.42, sa.1, ss.337-364, 2022 (SCI-Expanded) identifier identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 42 Sayı: 1
  • Basım Tarihi: 2022
  • Doi Numarası: 10.3233/jifs-219195
  • Dergi Adı: JOURNAL OF INTELLIGENT & FUZZY SYSTEMS
  • Derginin Tarandığı İndeksler: Science Citation Index Expanded (SCI-EXPANDED), Scopus, Academic Search Premier, Aerospace Database, Applied Science & Technology Source, Business Source Elite, Business Source Premier, Communication Abstracts, Compendex, Computer & Applied Sciences, INSPEC, Metadex, zbMATH, Civil Engineering Abstracts
  • Sayfa Sayıları: ss.337-364
  • Anahtar Kelimeler: Financial ratios, financial accounting fraud detection, single-valued spherical fuzzy sets (SVSFS), interval-valued spherical fuzzy sets (IVSFS), analytic hierarchy process (AHP), multi-objective optimization by a ratio analysis plus the full multiplicative form (MULTIMOORA), STATEMENT FRAUD, SELECTION, INFORMATION, EXTENSION, MODEL
  • Marmara Üniversitesi Adresli: Evet

Özet

Many studies have used different financial ratios for financial accounting fraud detection. This study focuses on multicriteria decision-making (MCDM) for ranking 25 financial ratios with respect to six criteria in detecting financial accounting fraud using interval-valued spherical fuzzy sets (IVSFS) and single-valued spherical fuzzy sets (SVSFS) to overcome uncertainties in decision-making process of financial analysts. This study proposes an integrated Analytic Hierarchy Process (AHP) and Multi-Objective Optimization by a Ratio Analysis plus the Full Multiplicative Form (MULTIMOORA) approach using IVSFS and SVSFS. Comparative results are obtained and discussed in prioritization of financial ratios for both IVSFS and SVSFS.