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

Lin Zhu,Jinyu Li,Luyi Bai

doi:10.3390/info13020090

Abstract

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.

Highlights

At the beginning of 2021, a 55-page PPT report letter from the internal staff of Deloitte Touche Tohmatsu Huayong Certified Public Accountants sent Deloitte to the cusp of negative online public opinion
We found that rumors follow the following rules when sPprorpeaagadtiionn guseor n social networks
When rumors spread in social networks, the number of unknowns gradually decreases from the peak and tends to a stable value, because the unknown users who know nothing about the rumor at first in the network gradually change into fuzzy users, propagating users, or immune users through the user conversion rules on the proposed rumor propagation model

Summary

Introduction

At the beginning of 2021, a 55-page PPT report letter from the internal staff of Deloitte Touche Tohmatsu Huayong Certified Public Accountants sent Deloitte to the cusp of negative online public opinion. Zan et al [9] studied the self-resistance feature of networks and its influence on rumor spreading, and they built two new rumorspreading models, considering the counterattack mechanism. We verified whether the model could reflect the real rumor dissemination mechanism This model is needed to help control the spread of rumors and maintain the credibility of audits in the future. The main contributions are as follows: Information 2022, 13, 90 theories, we verified whether the model could reflect the real rumor dissemination mec anism. This model is needed to help control the spread of rumors and maintain the cre ibility of audits in the future.

Experiments

Comparative Analysis

Findings

Conclusions