Bakhshi, Ali, Yazdani, Shohreh, Khanmohammadi, Mohammadhamed, Maleki, Ali. (1402). Identifying and measuring information content of financial statements in audit reporting adjustment. هنرهای کاربردی, 14(8), 119-127. doi: 10.22075/ijnaa.2022.28592.3934
Ali Bakhshi; Shohreh Yazdani; Mohammadhamed Khanmohammadi; Ali Maleki. "Identifying and measuring information content of financial statements in audit reporting adjustment". هنرهای کاربردی, 14, 8, 1402, 119-127. doi: 10.22075/ijnaa.2022.28592.3934
Bakhshi, Ali, Yazdani, Shohreh, Khanmohammadi, Mohammadhamed, Maleki, Ali. (1402). 'Identifying and measuring information content of financial statements in audit reporting adjustment', هنرهای کاربردی, 14(8), pp. 119-127. doi: 10.22075/ijnaa.2022.28592.3934
Bakhshi, Ali, Yazdani, Shohreh, Khanmohammadi, Mohammadhamed, Maleki, Ali. Identifying and measuring information content of financial statements in audit reporting adjustment. هنرهای کاربردی, 1402; 14(8): 119-127. doi: 10.22075/ijnaa.2022.28592.3934

Identifying and measuring information content of financial statements in audit reporting adjustment

International Journal of Nonlinear Analysis and Applications
مقاله 12، دوره 14، شماره 8، آبان 2023، صفحه 119-127    اصل مقاله (475.17 K)
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.28592.3934
نویسندگان
Ali Bakhshi1؛ Shohreh Yazdani* 1؛ Mohammadhamed Khanmohammadi1؛ Ali Maleki2
1Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran
2Department of Statistics, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran
چکیده
Making economic decisions and allocating resources optimally without the presence of valid and reliable data is not possible. Capital flows towards superior economic activities when capitalist decisions rely on timely, relevant and reliable information. In this regard, auditing plays a vital role in determining the validity of information; in other words, given the accountability requiring the presence of valid and reliable data, it can be stated that auditing is one of the fundamental accountability processes. In the current research, an optimum prediction method for independent auditor's report types is selected and two approaches of the J48 algorithm and random forest are compared. This research has been conducted on 84 corporates during 2008-2017. In order to train, test and investigate the research variables, Weka software was used. The dependent variable is the auditor's report type. Results indicated that the accuracy of the J48 algorithm has been 72.61% and 60.42% in training and test sections, respectively and the accuracy of the random forest has been 94.57% and 63.09% in training and test sections, respectively; so, the random forest model is more effective.
کلیدواژه‌ها
Auditor's report type؛ J48 algorithm؛ random forest
مراجع
آمار
تعداد مشاهده مقاله: 17,014
تعداد دریافت فایل اصل مقاله: 10,421
دانشگاه سمنان
پیوندهای مفید
آمار
تعداد نشریات22
تعداد شماره‌ها722
تعداد مقالات10,383
تعداد مشاهده مقاله72,839,927
تعداد دریافت فایل اصل مقاله64,536,640