Selection of optimal method to predict report type of independent auditor: Comparison of two approaches of support vector machine and neural network
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 77
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شناسه ملی سند علمی:
JR_IJNAA-14-1_132
تاریخ نمایه سازی: 5 شهریور 1402
چکیده مقاله:
Investors, creditors, government and other users of financial statements rely on financial information given by the managers of firms to make logical and reasonable decisions. In many cases, the purposes of providers are contradictory to the users’ ones. Therefore, auditing is a tool to enhance the reliability of financial statements presented by firms. In the current research, the selection of an optimal method to predict the report type of independent auditor has been addressed and two approaches of vector machine and neural network have been compared. It was conducted during ۲۰۰۸-۲۰۱۷. ۸۴ firms were reviewed. To train and test the research variables, Voka software has been implemented. The dependent variable is the report type of auditor. Results indicated that the accuracy of the support vector machine algorithm was computed as ۶۶.۱۳% and ۵۶.۷۴% for the training and testing sections, respectively. As well, the accuracy of the neural network model was ۶۱.۲۴% and ۵۵.۰۲% in the training and testing sections, respectively. The support vector machine model was more effective than the neural network.
کلیدواژه ها:
نویسندگان
Ali Bakhshi
Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran
Shohreh Yazdani
Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran
Mohammadhamed Khanmohammadi
Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran
Ali Maleki
Department of Statistics, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran