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

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dc.authoridhttps://orcid.org/0000-0001-7462-9934
dc.authoridhttps://orcid.org/0000-0003-3850-6755
dc.authoridhttps://orcid.org/0009-0009-1918-8510
dc.authoridhttps://orcid.org/0000-0001-9453-4916
dc.contributor.authorGörçün, Ömer Faruk
dc.contributor.authorDurmuş, Cem Niyazi
dc.contributor.authorŞener, Sefer
dc.contributor.authorÇanakçıoğlu, Mustafa
dc.date.accessioned2026-08-24T10:01:05Z
dc.date.issued2026
dc.departmentUygulamalı Bilimler Fakültesi
dc.description.abstractThis 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.
dc.identifier.citationGörçün, Ö.F., Durmuş, C.N., Şener, S., Çanakçıoğlu, M. (2026). Evaluating the Impact of Independent Auditing on the Sustainability Performance of Freight Transportation in a Type-2 Neutrosophic Fuzzy Environment. In: Stević, Ž., Prentkovskis, O., Kostadinović, M., Danilevičius, A. (eds) NEW HORIZONS of Transport and Communications 2025. TransportaCom 2025. Lecture Notes in Intelligent Transportation and Infrastructure. Springer, Cham. https://doi.org/10.1007/978-3-032-14078-4_28
dc.identifier.doi10.1007/978-3-032-14078-4_28
dc.identifier.endpage313
dc.identifier.issn2523-3440
dc.identifier.scopus2-s2.0-105027923044
dc.identifier.scopusqualityQ4
dc.identifier.startpage303
dc.identifier.urihttps://hdl.handle.net/11363/12364
dc.indekslendigikaynakScopus
dc.institutionauthorÇanakçıoğlu, Mustafa
dc.institutionauthoridhttps://orcid.org/0000-0001-7462-9934
dc.language.isoen
dc.publisherSpringer Nature
dc.relation.ispartofLecture Notes in Intelligent Transportation and Infrastructure
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.subjectauditing strategies
dc.subjectfinancial performance
dc.subjectfreight transportation
dc.subjectGRA
dc.subjectindependent auditing
dc.subjectsustainability performance
dc.subjectT2NFN
dc.titleEvaluating the Impact of Independent Auditing on the Sustainability Performance of Freight Transportation in a Type-2 Neutrosophic Fuzzy Environment
dc.typeArticle

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