Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks

The models for predicting audit opinion analyze the variables that affect the probability of obtaining a qualified opinion. This helps auditors to plan revision procedures and control their performances. Despite their apparent relevance, existing models have only focused on the context of individual...

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Main Authors: José Ramón Sánchez-Serrano, David Alaminos, Francisco García-Lagos, Angela M. Callejón-Gil
Format: Artigo
Sprog:Inglês
Udgivet: MDPI AG 2020-08-01
Serier:Mathematics
Fag:
audit opinion prediction
multilayer perceptron
consolidated financial statements
auditing
Online adgang:https://www.mdpi.com/2227-7390/8/8/1288
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