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Finding Rules for Audit Opinions Prediction Through Data Mining Methods
15 references·1 citing·47 second hop
Finding Rules for Audit Opinions Prediction Through Data Mining Methods (2012)Finding Rules for Audit Opinions Predicti…Identifying Qualified Auditors' Opinions: A Data Mining Approach (2007)Identifying Qualified Auditor…A comparison of nearest neighbours, discriminant and logit models for auditing decisions (2007)A comparison of nearest neigh…Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK (2006)Multicriteria decision suppor…Probabilistic neural networks for the identification of qualified audit opinions (2005)Probabilistic neural networks…A study of Taiwan's issuer credit rating systems using support vector machines (2005)A study of Taiwan's issuer cr…Artificial neural networks in analytical review procedures (2004)Artificial neural networks in…Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece (2003)Using client performance meas…Audit Qualification, Firm Litigation, and Financial Information: an Empirical Analysis in Greece (2003)Audit Qualification, Firm Lit…An Empirical Investigation of Determinants of Audit Reports in the UK (2003)An Empirical Investigation of…The usefulness of off‐balance sheet variables as predictors of auditors’ going concern opinions: an empirical analysis (1999)The usefulness of off‐balance…Qualified audit reports in Finland: evidence from large companies (1998)Qualified audit reports in Fi…Default on Debt Obligations and the Issuance of Going-Concern Opinions. (1992)Default on Debt Obligations a…Empirical Analysis of Audit Uncertainty Qualifications (1991)Empirical Analysis of Audit U…The Small Company Audit Qualification: A Preliminary Investigation (1988)The Small Company Audit Quali…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Predicting the type of auditor opinion: Statistics, machine learning, or a combination of the two? (2019)Predicting the type of audito…Trade and Industry (1946)Auditor size and audit quality (1981)Non‐Financial Symptoms and the Prediction of Small Company Failure: A Test of Argenti's Hypotheses (1987)The Demand for the UK Small Company Audit an Agency Perspective (2001)The effect of qualified auditors' opinions on share prices: evidence from Jordan (2007)Managerial Applications of Neural Networks: The Case of Bank Failure Predictions (1992)Forecasting with artificial neural networks: (1998)An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non‐Big 4 audit firms in Egypt (2010)Effective supply value chain based on competence success (2010)AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH (2014)The Current State and Future Direction of IT Audit: Challenges and Opportunities (2015)The Pricing of Audit Services: Theory and Evidence (1980)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The USE OF MULTIPLE DISCRIMINANT ANALYSIS IN THE ASSESSMENT OF THE GOING‐CONCERN STATUS OF AN AUDIT CLIENT (1990)Ethical Issues Related to the Provision of Audit and Non-Audit Services: Evidence from Academic Research (2004)Analysis of the relationship between company characteristics and key audit matters disclosed (2019)Auditor independence, ‘low balling’, and disclosure regulation (1981)Positive Accounting Theory (1985)Auditor brand name reputations and industry specializations (1995)Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealand (2012)A meta‐analysis of the determinants of modified audit opinion decisions (2013)Audit opinion and earnings management: Evidence from Greece (2013)Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Determinants of audit time as a proxy of audit quality (2005)Classification techniques for the identification of falsified financial statements: a comparative analysis (2009)Agency costs and product market competition: The case of audit pricing in Greece (2011)Application of support vector machines in financial time series forecasting (2001)Bankruptcy prediction for credit risk using neural networks: A survey and new results (2001)Benchmarking state-of-the-art classification algorithms for credit scoring (2003)A support vector machine model for contractor prequalification (2008)Hybrid models based on rough set classifiers for setting credit rating decision rules in the global banking industry (2012)A novel time-series model based on empirical mode decomposition for forecasting TAIEX (2013)Earnings disclosures and stockholder lawsuits (1997)Accounting Accruals and Auditor Reporting Conservatism* (1999)Auditee and audit firm characteristics as determinants of audit qualifications (2006)Earnings management and the role of auditors in an unusual IFRS context: The case of Greece (2012)Fraud detection using fraud triangle risk factors (2016)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Does the Provision of Non‐Audit Services Impair Auditor Independence? (1999)Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans (2001)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)
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References

  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1992Default on Debt Obligations and the Issuance of Going-Concern Opinions.235 cited
  • 1991Empirical Analysis of Audit Uncertainty Qualifications139 cited
  • 2003An Empirical Investigation of Determinants of Audit Reports in the UK131 cited
  • 2005A study of Taiwan's issuer credit rating systems using support vector machines109 cited
  • 2003Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece100 cited
  • 2003Audit Qualification, Firm Litigation, and Financial Information: an Empirical Analysis in Greece87 cited
  • 2004Artificial neural networks in analytical review procedures80 cited
  • 1998Qualified audit reports in Finland: evidence from large companies80 cited
  • 1988The Small Company Audit Qualification: A Preliminary Investigation79 cited
  • 2005Probabilistic neural networks for the identification of qualified audit opinions78 cited
  • 2006Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK52 cited
  • 1999The usefulness of off‐balance sheet variables as predictors of auditors’ going concern opinions: an empirical analysis47 cited
  • 2007Identifying Qualified Auditors' Opinions: A Data Mining Approach

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44 cited
  • 2007A comparison of nearest neighbours, discriminant and logit models for auditing decisions44 cited
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    • 2019Predicting the type of auditor opinion: Statistics, machine learning, or a combination of the two?15 cited