메뉴 건너뛰기




Volumn 32, Issue 1, 2007, Pages 114-124

Probabilistic neural networks for the identification of qualified audit opinions

Author keywords

Auditing; Probabilistic neural networks; Qualified audit reports

Indexed keywords

COMPUTATIONAL METHODS; EXPERT SYSTEMS; PROBABILISTIC LOGICS; REGRESSION ANALYSIS; SENSITIVITY ANALYSIS;

EID: 33748202031     PISSN: 09574174     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.eswa.2005.11.003     Document Type: Article
Times cited : (61)

References (45)
  • 1
    • 33748133172 scopus 로고    scopus 로고
    • Beasley, S. M, Carcello, J. V., & Hermanson, D. R. (1999). Fraudulent financial reporting: 1987-1997: an analysis of US public companies, Research Report, COSO.
  • 2
    • 0000359140 scopus 로고
    • Empirical analysis of audit uncertainty qualifications
    • Bell T., and Tabor R. Empirical analysis of audit uncertainty qualifications. Journal of Accounting Research 29 (1991) 350-370
    • (1991) Journal of Accounting Research , vol.29 , pp. 350-370
    • Bell, T.1    Tabor, R.2
  • 5
    • 0003060696 scopus 로고
    • Default on debt obligations and the issuance of going concern opinions
    • Chen K., and Church B. Default on debt obligations and the issuance of going concern opinions. Auditing: A Journal of Practice and Theory Fall (1992) 30-49
    • (1992) Auditing: A Journal of Practice and Theory , Issue.Fall , pp. 30-49
    • Chen, K.1    Church, B.2
  • 6
    • 0037404567 scopus 로고    scopus 로고
    • Application of neural networks to an emerging financial market: forecasting and trading the Taiwan Stock Index
    • Chen A.-S., Leung M.T., and Daouk H. Application of neural networks to an emerging financial market: forecasting and trading the Taiwan Stock Index. Computers & Operations Research 30 6 (2003) 901-923
    • (2003) Computers & Operations Research , vol.30 , Issue.6 , pp. 901-923
    • Chen, A.-S.1    Leung, M.T.2    Daouk, H.3
  • 7
    • 0001866583 scopus 로고    scopus 로고
    • Does the provision of non-audit services impair auditor independence?
    • Craswell A. Does the provision of non-audit services impair auditor independence?. International Journal of Auditing 3 (1999) 29-40
    • (1999) International Journal of Auditing , vol.3 , pp. 29-40
    • Craswell, A.1
  • 8
    • 34250263445 scopus 로고
    • Smoothing noisy data with spline functions
    • Craven P., and Wahba G. Smoothing noisy data with spline functions. Numerische Mathematik 31 (1979) 377-403
    • (1979) Numerische Mathematik , vol.31 , pp. 377-403
    • Craven, P.1    Wahba, G.2
  • 10
    • 0001530356 scopus 로고
    • Predicting audit qualifications with financial and market variables
    • Dopuch N., Holthausen R.W., and Leftwich R.W. Predicting audit qualifications with financial and market variables. Accounting Review LXII 3 (1987) 431-453
    • (1987) Accounting Review , vol.LXII , Issue.3 , pp. 431-453
    • Dopuch, N.1    Holthausen, R.W.2    Leftwich, R.W.3
  • 14
    • 33748182100 scopus 로고    scopus 로고
    • Fawcett, T., (2003). ROC graphs: notes and practical considerations for researchers, Technical Report HPL-2003-4, HP Laboratories. Available from www.hpl.hp.com/techreports/2003/HPL-2003-4.pdf.
  • 15
    • 4444303978 scopus 로고    scopus 로고
    • Using neural networks for forecasting volatility of S&P 500 Index futures prices
    • Hamid S.A., and Iqbal Z. Using neural networks for forecasting volatility of S&P 500 Index futures prices. Journal of Business Research 57 10 (2004) 1116-1125
    • (2004) Journal of Business Research , vol.57 , Issue.10 , pp. 1116-1125
    • Hamid, S.A.1    Iqbal, Z.2
  • 16
    • 84985773782 scopus 로고
    • Artificial intelligence and generalized qualitative-response models: an empirical test on two audit decision-making domains
    • Hansen J.V., McDonald J.B., and Stice J.D. Artificial intelligence and generalized qualitative-response models: an empirical test on two audit decision-making domains. Decision Sciences 23 3 (1992) 708-723
    • (1992) Decision Sciences , vol.23 , Issue.3 , pp. 708-723
    • Hansen, J.V.1    McDonald, J.B.2    Stice, J.D.3
  • 18
    • 2442665617 scopus 로고    scopus 로고
    • Credit rating analysis with support vector machines and neural networks: a market comparative study
    • Huang Z., Chen H., Hsu Ch.-J., Chen W.-H., and Wu S. Credit rating analysis with support vector machines and neural networks: a market comparative study. Decision Support Systems 37 4 (2004) 543-558
    • (2004) Decision Support Systems , vol.37 , Issue.4 , pp. 543-558
    • Huang, Z.1    Chen, H.2    Hsu, Ch.-J.3    Chen, W.-H.4    Wu, S.5
  • 19
    • 0030286793 scopus 로고    scopus 로고
    • Integrating arbitrage pricing theory and artificial neural networks to support portfolio management
    • Hung S.-Y., Liang T.-P., and Liu V.W.-C. Integrating arbitrage pricing theory and artificial neural networks to support portfolio management. Decision Support Systems 18 3-4 (1996) 301-316
    • (1996) Decision Support Systems , vol.18 , Issue.3-4 , pp. 301-316
    • Hung, S.-Y.1    Liang, T.-P.2    Liu, V.W.-C.3
  • 20
    • 8744221537 scopus 로고    scopus 로고
    • An empirical investigation of determinants of audit reports in the UK
    • Ireland J. An empirical investigation of determinants of audit reports in the UK. Journal of Business Finance & Accounting 30 7 & 8 (2003) 975-1015
    • (2003) Journal of Business Finance & Accounting , vol.30 , Issue.7-8 , pp. 975-1015
    • Ireland, J.1
  • 21
    • 84978596402 scopus 로고
    • Non-financial symptoms and the prediction of small company failure: a test of Argenti's hypotheses
    • Keasey K., and Watson R. Non-financial symptoms and the prediction of small company failure: a test of Argenti's hypotheses. Journal of Business Finance and Accounting 14 3 (1987) 335-354
    • (1987) Journal of Business Finance and Accounting , vol.14 , Issue.3 , pp. 335-354
    • Keasey, K.1    Watson, R.2
  • 22
    • 84953464581 scopus 로고
    • The small company audit qualification: a preliminary investigation
    • Keasey K., Watson R., and Wynarzcyk P. The small company audit qualification: a preliminary investigation. Accounting and Business Research 18 72 (1988) 323-333
    • (1988) Accounting and Business Research , vol.18 , Issue.72 , pp. 323-333
    • Keasey, K.1    Watson, R.2    Wynarzcyk, P.3
  • 23
    • 0000558764 scopus 로고    scopus 로고
    • Graded forecasting using an array of bipolar predictions: application of probabilistic neural networks to a stock market index
    • Kim S.H., and Chun S.H. Graded forecasting using an array of bipolar predictions: application of probabilistic neural networks to a stock market index. International Journal of Forecasting 14 3 (1998) 323-337
    • (1998) International Journal of Forecasting , vol.14 , Issue.3 , pp. 323-337
    • Kim, S.H.1    Chun, S.H.2
  • 24
    • 84986132537 scopus 로고    scopus 로고
    • The usefulness of off-balance sheet variables as predictors of auditors' going concern opinions: an empirical analysis
    • Kleinman G., and Anandarajan A. The usefulness of off-balance sheet variables as predictors of auditors' going concern opinions: an empirical analysis. Managerial Auditing Journal 14 6 (1999) 273-285
    • (1999) Managerial Auditing Journal , vol.14 , Issue.6 , pp. 273-285
    • Kleinman, G.1    Anandarajan, A.2
  • 25
    • 0000149360 scopus 로고
    • Model predictions and auditor assessments of going concern status
    • Koh H.C. Model predictions and auditor assessments of going concern status. Accounting and Business Research 21 84 (1991) 331-338
    • (1991) Accounting and Business Research , vol.21 , Issue.84 , pp. 331-338
    • Koh, H.C.1
  • 26
    • 84997909345 scopus 로고    scopus 로고
    • The role of economic trade-offs in the audit opinion decision: an empirical analysis
    • Krishnan J., and Krishnan J. The role of economic trade-offs in the audit opinion decision: an empirical analysis. Journal of Accounting, Auditing and Finance 11 4 (1996) 565-586
    • (1996) Journal of Accounting, Auditing and Finance , vol.11 , Issue.4 , pp. 565-586
    • Krishnan, J.1    Krishnan, J.2
  • 27
    • 85011350619 scopus 로고    scopus 로고
    • Qualified audit reports in Finland: evidence from large companies
    • Laitinen E.K., and Laitinen T. Qualified audit reports in Finland: evidence from large companies. The European Accounting Review 7 4 (1998) 639-653
    • (1998) The European Accounting Review , vol.7 , Issue.4 , pp. 639-653
    • Laitinen, E.K.1    Laitinen, T.2
  • 28
    • 0034320807 scopus 로고    scopus 로고
    • The development of a decision model for liquidity analysis
    • Li S.-T., Shue L.-Y., and Shiue W. The development of a decision model for liquidity analysis. Expert Systems with Applications 19 4 (2000) 271-278
    • (2000) Expert Systems with Applications , vol.19 , Issue.4 , pp. 271-278
    • Li, S.-T.1    Shue, L.-Y.2    Shiue, W.3
  • 30
    • 0342813968 scopus 로고    scopus 로고
    • An artificial neural network approach to predicting the outcome of Chapter 11 bankruptcy
    • Luther R.K. An artificial neural network approach to predicting the outcome of Chapter 11 bankruptcy. The Journal of Business and Economic Studies 4 (1998) 57-73
    • (1998) The Journal of Business and Economic Studies , vol.4 , pp. 57-73
    • Luther, R.K.1
  • 31
    • 0002935284 scopus 로고
    • Towards an explanation of auditor failure to modify the audit opinions on bankrupt companies
    • McKeown J.C., Mutchler J.F., and Hopwood W. Towards an explanation of auditor failure to modify the audit opinions on bankrupt companies. Auditing: A Journal of Practice and Theory 10 (1991) 1-13
    • (1991) Auditing: A Journal of Practice and Theory , vol.10 , pp. 1-13
    • McKeown, J.C.1    Mutchler, J.F.2    Hopwood, W.3
  • 32
    • 13544265385 scopus 로고    scopus 로고
    • A threshold-varying artificial neural network approach for classification and its application to bankruptcy prediction problem
    • Pendharkar P.C. A threshold-varying artificial neural network approach for classification and its application to bankruptcy prediction problem. Computers & Operations Research 32 10 (2005) 2561-2582
    • (2005) Computers & Operations Research , vol.32 , Issue.10 , pp. 2561-2582
    • Pendharkar, P.C.1
  • 33
    • 0000614555 scopus 로고    scopus 로고
    • Does size matter? The influence of large clients on office-level auditor reporting decisions
    • Reynolds J., and Francis J. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30 (2001) 375-400
    • (2001) Journal of Accounting and Economics , vol.30 , pp. 375-400
    • Reynolds, J.1    Francis, J.2
  • 35
    • 84986016981 scopus 로고    scopus 로고
    • Detecting false financial statements using published data: evidence from Greece
    • Spathis Ch. Detecting false financial statements using published data: evidence from Greece. Managerial Auditing Journal 17 4 (2002) 179-191
    • (2002) Managerial Auditing Journal , vol.17 , Issue.4 , pp. 179-191
    • Spathis, Ch.1
  • 36
    • 84896207836 scopus 로고    scopus 로고
    • Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques
    • Spathis Ch., Doumpos M., and Zopounidis C. Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques. The European Accounting Review 11 3 (2002) 509-535
    • (2002) The European Accounting Review , vol.11 , Issue.3 , pp. 509-535
    • Spathis, Ch.1    Doumpos, M.2    Zopounidis, C.3
  • 37
    • 0043013317 scopus 로고    scopus 로고
    • Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece
    • Spathis Ch., Doumpos M., and Zopounidis C. Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece. The International Journal of Accounting 38 (2003) 267-284
    • (2003) The International Journal of Accounting , vol.38 , pp. 267-284
    • Spathis, Ch.1    Doumpos, M.2    Zopounidis, C.3
  • 38
    • 0025206332 scopus 로고
    • Probabilistic neural networks
    • Specht D. Probabilistic neural networks. Neural Networks 3 (1990) 109-118
    • (1990) Neural Networks , vol.3 , pp. 109-118
    • Specht, D.1
  • 39
    • 0032220833 scopus 로고    scopus 로고
    • Fraudulently misstated financial statements and insider trading: an empirical analysis
    • Summers S.L., and Sweeney J.T. Fraudulently misstated financial statements and insider trading: an empirical analysis. The Accounting Review 73 1 (1998) 131-146
    • (1998) The Accounting Review , vol.73 , Issue.1 , pp. 131-146
    • Summers, S.L.1    Sweeney, J.T.2
  • 40
    • 84985609962 scopus 로고
    • Auditor independence, audit qualifications and the provision of non-audit services: a note
    • Wines G. Auditor independence, audit qualifications and the provision of non-audit services: a note. Accounting and Finance 34 (1994) 75-86
    • (1994) Accounting and Finance , vol.34 , pp. 75-86
    • Wines, G.1
  • 41
    • 0034045697 scopus 로고    scopus 로고
    • A bibliography of neural network business applications research: 1994-1998
    • Wong B.K., Lai V.S., and Lam J. A bibliography of neural network business applications research: 1994-1998. Computers & Operations Research 27 11-12 (2000) 1045-1076
    • (2000) Computers & Operations Research , vol.27 , Issue.11-12 , pp. 1045-1076
    • Wong, B.K.1    Lai, V.S.2    Lam, J.3
  • 42
    • 0008400478 scopus 로고    scopus 로고
    • Neural network applications in finance: a review and analysis of literature (1990-1996)
    • Wong B.K., and Selvi Y. Neural network applications in finance: a review and analysis of literature (1990-1996). Information & Management 34 3 (1998) 129-139
    • (1998) Information & Management , vol.34 , Issue.3 , pp. 129-139
    • Wong, B.K.1    Selvi, Y.2
  • 44
    • 9244223578 scopus 로고    scopus 로고
    • Comparison of country risk models: hybrid neural networks, logit models, discriminant analysis and cluster techniques
    • Yim J., and Mitchell H. Comparison of country risk models: hybrid neural networks, logit models, discriminant analysis and cluster techniques. Expert Systems with Applications 28 1 (2005) 137-148
    • (2005) Expert Systems with Applications , vol.28 , Issue.1 , pp. 137-148
    • Yim, J.1    Mitchell, H.2
  • 45
    • 0032640524 scopus 로고    scopus 로고
    • Artificial neural networks in bankruptcy prediction: general framework and cross-validation analysis
    • Zhang G., Hu M.Y., Patuwo B.E., and Indro D.C. Artificial neural networks in bankruptcy prediction: general framework and cross-validation analysis. European Journal of Operational Research 116 1 (1999) 16-32
    • (1999) European Journal of Operational Research , vol.116 , Issue.1 , pp. 16-32
    • Zhang, G.1    Hu, M.Y.2    Patuwo, B.E.3    Indro, D.C.4


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.