The Influence of Network Public Opinion on Audit Credibility: A Dynamic Rumor Propagation Model Based on User Weight

Information

Luyi Bai¹  Jinyu Li¹  Lin Zhu² 

[1] School of Computer and Communication Engineering, Northeastern University (Qinhuangdao), Qinhuangdao 066004, China;Supervising and Auditing Office, Northeastern University (Qinhuangdao), Qinhuangdao 066004, China;

关键词: audit credibility;    network consensus;    rumor propagation model;    social network;   

DOI  :  10.3390/info13020090

来源: DOAJ

【 摘 要 】

Network public opinion is one of the factors that affects the credibility of audits, especially falsified network public opinion, which can easily result in the public losing trust in audits and may even impact the financial market. As users of social networks are not online 24 h a day, and their network behaviors are dynamic, in this study, we constructed a dynamic rumor-spreading model. Because the influence and authority of different user nodes in the network are different, we added user weights to the rumor propagation model, and finally, we established a dynamic rumor propagation model based on user weights. The experimental results showed that the rumor propagation model had a good monitoring effect, so it could help with managing the public opinion of audit institutions, maintaining the image of audit fairness and justice, and maintaining the stability of the capital market.

【 授权许可】

Unknown