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Keywords: data mining
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Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 125–147.
Published: 01 September 2021
...Ali Saeedi ABSTRACT This study compares the ability of four data-mining techniques in the prediction of audit opinions on companies' financial statements. The research data consists of 37,325 firm-year observations for companies listed on the New York Stock Exchange (NYSE), the American Stock...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2019) 16 (2): 43–58.
Published: 01 September 2019
...Paul E. Byrnes ABSTRACT Today, auditors must consider the risks of material misstatement due to fraud during the financial statement audit ( Messier, Glover, and Prawitt 2016 ). Current audit guidance recommends the use of data mining methods such as clustering to improve the likelihood...
Includes: Supplementary data