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Keywords: nonclean opinion
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Journal Articles
Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2024) 38 (2): 51–78.
Published: 01 July 2024
... produce fairly accurate predictions for all eight events with a maximum of 0.713 of the area under the curve (AUC) for misstatements, 0.785 for audit adjustments, and 0.921 for nonclean opinions. Next, the probability of each event predicted by the RF-based model is used to calculate the difference...
Includes: Supplementary data