Evaluating the Impact of Independent Auditing on the Sustainability Performance of Freight Transportation in a Type-2 Neutrosophic Fuzzy Environment

Görçün Ö. F., Durmuş C. N., ŞENER S., ÇANAKÇIOĞLU M.

Lecture Notes in Intelligent Transportation and Infrastructure, Springer Nature, ss.303-313, 2026 identifier

  • Yayın Türü: Kitapta Bölüm / Araştırma Kitabı
  • Basım Tarihi: 2026
  • Doi Numarası: 10.1007/978-3-032-14078-4_28
  • Yayınevi: Springer Nature
  • Sayfa Sayıları: ss.303-313
  • Anahtar Kelimeler: auditing strategies, financial performance, freight transportation, GRA, Independent auditing, sustainability performance, T2NFN
  • İstanbul Gelişim Üniversitesi Adresli: Evet

Özet

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.