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Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK
16 references·13 citing·43 second hop
Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK (2006)Multicriteria decision support methodolog…Predicting corporate failure: empirical evidence for the UK (2004)Predicting corporate failure:…Causes, consequences, and deterence of financial statement fraud (2003)Causes, consequences, and det…Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques (2002)Detecting falsified financial…Detecting false financial statements using published data: some evidence from Greece (2002)Detecting false financial sta…Bankruptcy prediction for credit risk using neural networks: A survey and new results (2001)Bankruptcy prediction for cre…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies (1999)Fraudulent Financial Reportin…Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis. (1998)Fraudulently Misstated Financ…The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis (1996)The Role of Economic Trade-Of…Advances in Multicriteria Analysis (1995)Advances in Multicriteria Ana…A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)A Reexamination of Auditor ve…The Audit Report under Going Concern Uncertainties: An Empirical Analysis (1992)The Audit Report under Going …Neural Networks: A New Tool for Predicting Thrift Failures* (1992)Neural Networks: A New Tool f…Default on Debt Obligations and the Issuance of Going-Concern Opinions. (1992)Default on Debt Obligations a…Non‐Financial Symptoms and the Prediction of Small Company Failure: A Test of Argenti's Hypotheses (1987)Non‐Financial Symptoms and th…Predicting takeover targets (1986)Predicting takeover targetsPredicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran (2020)Predicting auditors' opinions…Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks (2020)Predicting Audit Opinion in C…A multiple discriminant analysis of the auditor’s going concern opinion: the case of audit opinions in Italy (2020)A multiple discriminant analy…Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry (2015)Regulations, institutions and…Intuition and Rationality in MCDM (2015)Intuition and Rationality in …Integrating corporate governance and financial variables for the identification of qualified audit opinions with neural networks (2015)Integrating corporate governa…Multicriteria decision aid models for the prediction of securities class actions: evidence from the banking sector (2013)Multicriteria decision aid mo…Identifying qualified audit opinions by artificial neural networks (2012)Identifying qualified audit o…Finding Rules for Audit Opinions Prediction Through Data Mining Methods (2012)Finding Rules for Audit Opini…An application of multicriteria decision aid models in the prediction of open market share repurchases (2012)An application of multicriter…A multi-criteria model for auditing a Predictive Maintenance Programme (2011)A multi-criteria model for au…A multivariate analysis of the determinants of auditors' opinions on Asian banks (2007)A multivariate analysis of th…A comparison of nearest neighbours, discriminant and logit models for auditing decisions (2007)A comparison of nearest neigh…Limited-dependent and qualitative variables in econometrics (1983)How effective are neural networks at forecasting and prediction? A review and evaluation (1998)A comparative survey of artificial intelligence applications in finance: artificial neural networks, expert system and hybrid intelligent systems (2010)Ensemble boosted trees with synthetic features generation in application to bankruptcy prediction (2016)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Using neural networks and data mining techniques for the financial distress prediction model (2008)Identification of fraudulent financial statements using linguistic credibility analysis (2010)MetaFraud: A Meta-Learning Framework for Detecting Financial Fraud1 (2012)Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Auditor Industry Specialization and Earnings Quality (2003)State ownership, the institutional environment, and auditor choice: Evidence from China (2008)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Principles of Corporate Governance (2004)Financial Statement Fraud: Insights from the Academic Literature (2008)The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014)Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Using neural network ensembles for bankruptcy prediction and credit scoring (2007)CREDIT SCORING, STATISTICAL TECHNIQUES AND EVALUATION CRITERIA: A REVIEW OF THE LITERATURE (2011)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The market for corporate control (1983)The impact of industry shocks on takeover and restructuring activity (1996)Assessing the Probability of Bankruptcy (2004)Determinants of weaknesses in internal control over financial reporting (2007)Dimensions of Organization Structure (1968)The Antecedents and Consequences of Top Management Fraud (2005)Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99 (2009)Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis* (2008)Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control* (2009)A data driven ensemble classifier for credit scoring analysis (2009)Bankruptcy prediction using terminal failure processes (2014)Systematic review of bankruptcy prediction models: Towards a framework for tool selection (2017)Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies (2003)Auditor Independence in a Private Firm and Low Litigation Risk Setting (2010)Financial distress, earnings management and market pricing of accruals during the global financial crisis (2013)
this work references cited by second hop

References

  • 1986Predicting takeover targets1,311 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2001Bankruptcy prediction for credit risk using neural networks: A survey and new results696 cited
  • 2003Causes, consequences, and deterence of financial statement fraud585 cited
  • 1992Neural Networks: A New Tool for Predicting Thrift Failures*533 cited
  • 1998Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.483 cited
  • 2004Predicting corporate failure: empirical evidence for the UK429 cited
  • 1999Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies382 cited
  • 2002Detecting false financial statements using published data: some evidence from Greece372 cited
  • 1994A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision*318 cited
  • 1987Non‐Financial Symptoms and the Prediction of Small Company Failure: A Test of Argenti's Hypotheses302 cited
  • 1995Advances in Multicriteria Analysis300 cited
  • 1992The Audit Report under Going Concern Uncertainties: An Empirical Analysis236 cited
  • 1992Default on Debt Obligations and the Issuance of Going-Concern Opinions.235 cited

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2002
Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques
225 cited
  • 1996The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis191 cited
  • Cited by

    • 2011A multi-criteria model for auditing a Predictive Maintenance Programme80 cited
    • 2007A comparison of nearest neighbours, discriminant and logit models for auditing decisions44 cited
    • 2015Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry36 cited
    • 2020Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks34 cited
    • 2015Integrating corporate governance and financial variables for the identification of qualified audit opinions with neural networks29 cited
    • 2012Identifying qualified audit opinions by artificial neural networks28 cited
    • 2007A multivariate analysis of the determinants of auditors' opinions on Asian banks23 cited
    • 2020Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran21 cited
    • 2012Finding Rules for Audit Opinions Prediction Through Data Mining Methods17 cited
    • 2012An application of multicriteria decision aid models in the prediction of open market share repurchases15 cited
    • 2020A multiple discriminant analysis of the auditor’s going concern opinion: the case of audit opinions in Italy14 cited
    • 2013Multicriteria decision aid models for the prediction of securities class actions: evidence from the banking sector14 cited
    • 2015Intuition and Rationality in MCDM0 cited