کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
552440 873229 2008 13 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Predicting going concern opinion with data mining
موضوعات مرتبط
مهندسی و علوم پایه مهندسی کامپیوتر سیستم های اطلاعاتی
پیش نمایش صفحه اول مقاله
Predicting going concern opinion with data mining
چکیده انگلیسی

The auditor is required to evaluate whether substantial doubt exists about the client entity's ability to continue as a going concern. Accounting debacles in recent years have shown the importance of proper and thorough audit analysis. Since the 80s, many studies have applied statistical techniques, mainly logistic regression, as an automated tool to guide the going concern opinion formulation. In this paper, we introduce more advanced data mining techniques, such as support vector machines and rule-based classifiers, and empirically investigate the ongoing discussion concerning the sampling methodology. To provide specific audit guidelines, we infer rules with the state-of-the-art classification technique AntMiner+, which are subsequently converted into a decision table allowing for truly easy and user-friendly consultation in every day audit business practices.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Decision Support Systems - Volume 45, Issue 4, November 2008, Pages 765–777
نویسندگان
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