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Article type: Research Article
Authors: Wang, Tian | Lun, Xi*
Affiliations: Department of Economics, Qinhuangdao Vocational and Technical College, Qinhuangdao, Hebei, China
Correspondence: [*] Corresponding author: Department of Economics, Qinhuangdao Vocational and Technical College, Qinhuangdao, Hebei 066100, China. E-mail: [email protected].
Abstract: The existing quality of accounting information detection methods have large errors and cannot meet the needs of listed companies. Therefore, this paper presents a study on the accounting information quality detection methods of listed companies based on the mobile social network interaction model. The interactive model to obtain accounting information of listed companies based on mobile social network, select accounting information quality detection index, construct the accounting information quality detection index system; Determine the weight of accounting information quality detection index by hierarchical analysis method; construct a panel model based on detection index weight to realize the quality detection of accounting information of listed companies. The experimental results show that the accounting information quality detection error of this method is 0.10%–0.31%. It reduces detection error, improves detection accuracy, has good application performance, and is suitable for the promotion and application of accounting information quality detection.
Keywords: Interaction model of mobile social network, listed company, accounting information, quality, testing
DOI: 10.3233/JCM-225972
Journal: Journal of Computational Methods in Sciences and Engineering, vol. 22, no. 3, pp. 811-820, 2022
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