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An Analysis of Fuzzy Clustering and a Hybrid Model for the Auditor's Going Concern Assessment*
15 references·2 citing·41 second hop
An Analysis of Fuzzy Clustering and a Hybrid Model for the Auditor's Going Concern Assessment* (2000)An Analysis of Fuzzy Clustering and a Hyb…The use of fuzzy clustering algorithm and self-organizing neural networks for identifying potentially failing banks: an experimental study (2000)The use of fuzzy clustering a…The integrated methodology of rough set theory and artificial neural network for business failure prediction (2000)The integrated methodology of…The Design and Validation of a Hybrid Information System for the Auditor’s Going Concern Decision (1998)The Design and Validation of …The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Influence of Contrary Inf…Reliance on Decision Aids: An Examination of Auditors' Assessment of Management Fraud. 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(1992)Default on Debt Obligations a…Empirical Analysis of Audit Uncertainty Qualifications (1991)Empirical Analysis of Audit U…An empirical investigation of audit qualification decisions in the presence of going concern uncertainties* (1987)An empirical investigation of…Classifying Bankrupt Firms with Funds Flow Components (1985)Classifying Bankrupt Firms wi…ASSESSING THE VULNERABILITY TO FAILURE OF AMERICAN INDUSTRIAL FIRMS: A LOGISTIC ANALYSIS (1985)ASSESSING THE VULNERABILITY T…A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision (1985)A Multivariate Analysis of th…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…An Investigation into Auditors' Continuity and Related Qualification Judgments (1980)An Investigation into Auditor…Fuzzy sets (1965)Fuzzy setsDetection of Financial Statement Fraud Using Evolutionary Algorithms (2012)Detection of Financial Statem…Decision-making, risk and corporate governance: New dynamic models/algorithms and optimization for bankruptcy decisions (2006)Decision-making, risk and cor…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)ZETATM analysis A new model to identify bankruptcy risk of corporations (1977)Managerial Applications of Neural Networks: The Case of Bank Failure Predictions (1992)Forecasting financial condition of Chinese listed companies based on support vector machine (2007)Systematic review of bankruptcy prediction models: Towards a framework for tool selection (2017)Artificial intelligence for decision support systems in the field of operations research: review and future scope of research (2021)Corporate Financial Reporting: A Methodological Review of Empirical Research (1982)Using Operating Cash Flow Data to Predict Financial Distress: Some Extensions (1985)A Five-State Financial Distress Prediction Model (1987)An empirical comparison of conventional techniques, neural networks and the three stage hybrid Adaptive Neuro Fuzzy Inference System (ANFIS) model for credit scoring analysis: The case of Turkish credit card data (2012)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Econometric Models and Economic Forecasts (1990)Business failure prediction using rough sets (1999)The chairman’s statement ‐ A content analysis of discretionary narrative disclosures (2000)Research Methods in Accounting (2003)The cost of capital, corporation finance and the theory of investment (2008)Markets and Hierarchies: Analysis and Antitrust Implications. 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(1977)The Audit Report under Going Concern Uncertainties: An Empirical Analysis (1992)Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies (2003)The Auditor's Reporting Model: A Literature Overview and Research Synthesis (2008)A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)Auditor Switching and Conservatism. (1994)Audit Firm Size and Going-Concern Reporting Accuracy (2006)Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings (2003)Are fully independent audit committees really necessary? (2009)Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions* (2012)The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures (2001)A Proposed Framework for Behavioral Accounting Research (2011)A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks (2011)Family resemblances: Studies in the internal structure of categories (1975)Basic objects in natural categories (1976)Soft set theory—First results (1999)
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References

  • 1965Fuzzy sets67,827 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1985ASSESSING THE VULNERABILITY TO FAILURE OF AMERICAN INDUSTRIAL FIRMS: A LOGISTIC ANALYSIS559 cited
  • 1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies425 cited
  • 1985A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision343 cited
  • 2000The integrated methodology of rough set theory and artificial neural network for business failure prediction335 cited
  • 1985Classifying Bankrupt Firms with Funds Flow Components311 cited
  • 1980An Investigation into Auditors' Continuity and Related Qualification Judgments261 cited
  • 1992Default on Debt Obligations and the Issuance of Going-Concern Opinions.235 cited
  • 1997Reliance on Decision Aids: An Examination of Auditors' Assessment of Management Fraud.196 cited
  • 1995The Application of Neural Networks and a Qualitative Response Model to the Auditor's Going Concern Uncertainty Decision*153 cited
  • 1991Empirical Analysis of Audit Uncertainty Qualifications139 cited
  • 1987An empirical investigation of audit qualification decisions in the presence of going concern uncertainties*134 cited
  • 2000The use of fuzzy clustering algorithm and self-organizing neural networks for identifying potentially failing banks: an experimental study

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127 cited
  • 1998The Design and Validation of a Hybrid Information System for the Auditor’s Going Concern Decision47 cited
  • Cited by

    • 2012Detection of Financial Statement Fraud Using Evolutionary Algorithms36 cited
    • 2006Decision-making, risk and corporate governance: New dynamic models/algorithms and optimization for bankruptcy decisions36 cited