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.

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

  • Publication Type: Book Chapter / Chapter Research Book
  • Publication Date: 2026
  • Doi Number: 10.1007/978-3-032-14078-4_28
  • Publisher: Springer Nature
  • Page Numbers: pp.303-313
  • Keywords: auditing strategies, financial performance, freight transportation, GRA, Independent auditing, sustainability performance, T2NFN
  • Istanbul University Affiliated: Yes

Abstract

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.