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

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.

Keywords

• audit credibility
• network consensus
• rumor propagation model
• social network