Finding Rules for Audit Opinions Prediction Through Data Mining Methods

Saif, Seyed Mojtaba; Sarikhani, Mehdi; Ebrahimi, Fahime

doi:10.2139/ssrn.2185919

Cited by 5 publications

(1 citation statement)

References 15 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Auditing is process of seeking the facts on each generated report especially a financial report by gathering the sufficient evidence (Loughran, CPA, 2010). Nowadays, demand for auditing is increasing which aims to allocate economic resources so that the quality of audit and reliability in a financial statement is more important (Saif, Sarikhani, & Ebrahimi, 2012). For financial users such as investors, creditors, and owners, auditing could increase their reliability (Salehi, 2010).…”

Section: III Auditingmentioning

confidence: 99%

Analysis of Company Performance and Audit Opinions in Indonesian Food and Beverages Companies

Namira¹,

Bustaman

2018

IJEMBM

View full text Add to dashboard Cite

This paper analyzes relationship between company performance and audit opinion. We use some financial ratios as measurement of firm’s performance such as liquidity, efficiency, profitability, market measurement and cash flows. This study uses food and beverages companies listed in Bursa Efek Indonesia (BEI) for five consecutive years from 2009 until 2013 as our sample data. Panel data analyses are used to regress our empirical model. After controlling with size of company and macroeconomics variables namely inflation rate and movement of Indonesian currency exchange rate against US dollar, we find that firm’s liquidity, profitability, market ratios and company cash flow significantly affect the audit opinion. Large firm size does not influence the audit opinion significantly, meanwhile both macro economic variables inflation rate and exchange rate link negatively with audit opinion however do not significantly affect the opinion. Thin volume of transactions in foreign currency among these companies might lead to non-significant effect between audit opinion and exchange rate.

show abstract

Section: III Auditingmentioning

confidence: 99%

Analysis of Company Performance and Audit Opinions in Indonesian Food and Beverages Companies

Namira¹,

Bustaman

2018

IJEMBM

View full text Add to dashboard Cite

show abstract

Using Machine Learning Techniques in Predicting Auditor Opinion: Empirical Study

Elbrashy,

Abdulaziz,

Ibraheem

2023

Lecture Notes in Networks and Systems

View full text Add to dashboard Cite

تأثير جودة التقارير المالية على رأي المدقق الخارجي دراسة تطبيقية في الشركات العراقية

إبراهيم,

فارس

2021

Tikrit J. Admin. Econ. Sci.

View full text Add to dashboard Cite

يهدف البحث إلى اختبار تأثير جودة التقارير المالية في نوع رأي المدقق الخارجي في مجموعة من الشركات العراقية التي تنتمي لمجموعة قطاعات، خلال الفترة من (2018-2011)، حيث تم قياس جودة التقارير المالية من خلال مستوى جــودة الاستحقاقات بالاتفــاق مـع (Shuraki et al., 2020) وقد اشارت النتائج الى انه لا يوجد تأثير معنوي لجودة التقارير المالية في نوع رأي المدقق، وذلك لعدم وجود تأثير معنوي لجودة الاستحقاقات فيه، واشارت النتائج ايضاً الى التأثير المعنوي للمتغيرات الحاكمة متمثلة بالرافعة المالية والحجم، وعدم تأثير الربحية في نوع رأي المدقق الخارجي.

show abstract

Finding Rules for Audit Opinions Prediction Through Data Mining Methods

Cited by 5 publications

References 15 publications

Analysis of Company Performance and Audit Opinions in Indonesian Food and Beverages Companies

Analysis of Company Performance and Audit Opinions in Indonesian Food and Beverages Companies

Using Machine Learning Techniques in Predicting Auditor Opinion: Empirical Study

تأثير جودة التقارير المالية على رأي المدقق الخارجي دراسة تطبيقية في الشركات العراقية

Contact Info

Product

Resources

About