Evaluating the Impact of Independent Auditing on the Sustainability Performance of Freight Transportation in a Type-2 Neutrosophic Fuzzy Environment
| dc.contributor.author | Faruk Görçün, Ö.F. | |
| dc.contributor.author | Durmuş, C.N. | |
| dc.contributor.author | Şener, S. | |
| dc.contributor.author | Çanakçioğlu, M. | |
| dc.date.accessioned | 2026-02-15T21:34:48Z | |
| dc.date.available | 2026-02-15T21:34:48Z | |
| dc.date.issued | 2026 | |
| dc.description.abstract | This study addresses freight transport firms’ challenge of assessing financial audit practices on sustainability and financial performance under high uncertainty. Limited sector-specific research hinders prioritization. A Type-2 Neutrosophic Fuzzy Sets (T2NFS)-based Gray Relational Analysis (GRA) method is proposed, where T2NFS handles expert judgment ambiguity and GRA ranks audit alternatives. Findings show “Contribution to Sustainability” (C10) as the top criterion and “FD-07 Receivables and Payables Aging Analysis” as the most critical audit practice. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2026. | en_US |
| dc.identifier.doi | 10.1007/978-3-032-14078-4_28 | |
| dc.identifier.issn | 2523-3440 | |
| dc.identifier.scopus | 2-s2.0-105027923044 | |
| dc.identifier.uri | https://doi.org/10.1007/978-3-032-14078-4_28 | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12469/7756 | |
| dc.language.iso | en | en_US |
| dc.publisher | Springer Nature | en_US |
| dc.relation.ispartof | Lecture Notes in Intelligent Transportation and Infrastructure | en_US |
| dc.rights | info:eu-repo/semantics/closedAccess | en_US |
| dc.subject | Auditing Strategies | en_US |
| dc.subject | Financial Performance | en_US |
| dc.subject | Freight Transportation | en_US |
| dc.subject | GRA | en_US |
| dc.subject | Independent Auditing | en_US |
| dc.subject | Sustainability Performance | en_US |
| dc.subject | T2Nfn | en_US |
| dc.title | Evaluating the Impact of Independent Auditing on the Sustainability Performance of Freight Transportation in a Type-2 Neutrosophic Fuzzy Environment | en_US |
| dc.type | Book Part | en_US |
| dspace.entity.type | Publication | |
| gdc.author.scopusid | 57194545622 | |
| gdc.author.scopusid | 60339963300 | |
| gdc.author.scopusid | 57197800071 | |
| gdc.author.scopusid | 57219227865 | |
| gdc.collaboration.industrial | false | |
| gdc.description.department | Kadir Has University | en_US |
| gdc.description.departmenttemp | [Faruk Görçün] Ömer Faruk, and Social Sciences, Kadir Has Üniversitesi, Istanbul, Turkey; [Durmuş] Cem Niyazi, and Social Sciences, Kadir Has Üniversitesi, Istanbul, Turkey; [Şener] Sefer, Faculty of Economics, Istanbul Üniversitesi, Istanbul, Turkey; [Çanakçioğlu] Mustafa, Faculty of Applied Sciences, İstanbul Gelişim Üniversitesi, Istanbul, Turkey | en_US |
| gdc.description.endpage | 313 | en_US |
| gdc.description.publicationcategory | Kitap Bölümü - Uluslararası | en_US |
| gdc.description.scopusquality | Q4 | |
| gdc.description.startpage | 303 | en_US |
| gdc.description.wosquality | N/A | |
| gdc.identifier.openalex | W7124529847 | |
| gdc.index.type | Scopus | |
| gdc.openalex.collaboration | National | |
| gdc.openalex.normalizedpercentile | 0.57 | |
| gdc.opencitations.count | 0 | |
| gdc.plumx.scopuscites | 0 | |
| gdc.scopus.citedcount | 0 | |
| gdc.virtual.author | Görçün, Ömer Faruk | |
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