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Keywords: false positive
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Journal Articles
The Accounting Review (2022) 97 (6): 91–121.
Published: 01 October 2022
... to true positives at rates exceeding 100:1. Indeed, the high number of false positives makes all seven models considered too costly for auditors to implement, even in subsamples where misreporting is more likely. For investors, M-Score and, at higher cut-offs, the F-Score, are the only models providing...
Includes: Supplementary data