Citations (44)
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Ali Saeedi. (2023) A High-Dimensional Approach to Predicting Audit Opinions. Applied Economics 55:33, pages 3807-3832.
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Daniel Zdolšek, Timotej Jagrič & Iztok Kolar. (2022) Auditor’s going-concern opinion prediction: the case of Slovenia. Economic Research-Ekonomska Istraživanja 35:1, pages 106-121.
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Nora Muñoz-Izquierdo, María-del-Mar Camacho-Miñano & David Pascual-Ezama. (2017) Contenido del informe de auditoría en el año previo a la declaración del concurso de acreedores. Contraste empírico para el caso español. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 46:1, pages 92-126.
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Josep Garcia-Blandon & Josep M. Argilés-Bosch. (2016) Audit Partner Tenure and Independence in a Low Litigation Risk Setting. Accounting in Europe 13:3, pages 405-424.
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Daniel Zdolšek, Timotej Jagrič & Marjan Odar. (2015) Identification of auditor’s report qualifications: an empirical analysis for Slovenia. Economic Research-Ekonomska Istraživanja 28:1, pages 994-1005.
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Belén González-Díaz, Roberto García-Fernández & Antonio López-Díaz. (2013) El informe de auditoría de las fundaciones públicas estatales: factores determinantes del tipo de opinión. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 42:160, pages 535-559.
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Articles from other publishers (38)
Mihailo Todorovic, Nemanja Stanisic, Miodrag Zivkovic, Nebojsa Bacanin, Vladimir Simic & Erfan Babaee Tirkolaee. (2023) Improving audit opinion prediction accuracy using metaheuristics-tuned XGBoost algorithm with interpretable results through SHAP value analysis. Applied Soft Computing 149, pages 110955.
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Alain Gilles Foka Tagne, Alain Takoudjou Nimpa, Léopold Djoutsa Wamba & Depores Woutabo Ngankwe. (2023) Assessment of the information content of the legal audit report by the credit officers of commercial banks in the Cameroonian context. SN Business & Economics 3:11.
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Turgay SAKIN & Sultan KUZU YILDIRIM. (2022) The effect of key audit matters on audit report lag and determinants of the audit report lag: Turkish evidenceKilit denetim konularının denetim raporu gecikmesine etkisi ve denetim raporu gecikmesinin belirleyicileri: Türkiye kanıtı. Hitit Sosyal Bilimler Dergisi 15:2, pages 549-566.
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Dusica Stevcevska Srbinoska & Igor Srbinoski. (2021) A study on audit report timeliness: The Macedonian Stock Exchange. International Journal of Management and Economics 57:3, pages 234-254.
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Ali Saeedi. (2020) Audit Opinion Prediction: A Comparison of Data Mining Techniques. Journal of Emerging Technologies in Accounting 18:2, pages 125-147.
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Mikko Paananen, Jaakko Rönkkö, Mikko Zerni & David Hay. (2021) Determinants of audit report modifications in Finnish municipalities. Journal of Accounting and Public Policy 40:3, pages 106777.
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Inês Pinto, Ana Isabel Morais & Reiner Quick. (2020) The impact of the precision of accounting standards on the expanded auditor’s report in the European Union. Journal of International Accounting, Auditing and Taxation 40, pages 100333.
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José Ramón Sánchez-Serrano, David Alaminos, Francisco García-Lagos & Angela M. Callejón-Gil. (2020) Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks. Mathematics 8:8, pages 1288.
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Catarina Ferreira & Ana Isabel Morais. (2020) Analysis of the relationship between company characteristics and key audit matters disclosed. Revista Contabilidade & Finanças 31:83, pages 262-274.
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Hamid Zarei, Hassan Yazdifar, Mohsen Dahmarde Ghaleno & Ramin azhmaneh. (2020) Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran. Journal of Accounting in Emerging Economies 10:3, pages 425-446.
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Murat MAT & Servet ÖNAL. (2019) BAĞIMSIZ DENETİM RAPORLARINDA DENETİM GÖRÜŞÜNÜ ETKİLEYEN FAKTÖRLERİN BELİRLENMESİ: BORSA İSTANBUL İMALAT SANAYİ SEKTÖRÜ ŞİRKETLERİ ÜZERİNE BİR UYGULAMA. Muhasebe Bilim Dünyası Dergisi 21:3, pages 733-760.
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Inês Pinto & Ana Isabel Morais. (2019) What matters in disclosures of key audit matters: Evidence from Europe. Journal of International Financial Management & Accounting 30:2, pages 145-162.
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Mercedes Mareque, Elena Rivo-López, Mónica Villanueva-Villar & Santiago Lago-Peñas. (2019) Audit Opinions: Are They Really Different for Family Businesses?. SAGE Open 9:2, pages 215824401985672.
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Dick de Waard, Frank Boven & Maarten Bolk. (2019) De uitgebreide controleverklaring – een uniform maatkostuum. Maandblad Voor Accountancy en Bedrijfseconomie 93:1/2, pages 27-36.
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M. A. Fernández-Gámez, F. García-Lagos & J. R. Sánchez-Serrano. (2015) Integrating corporate governance and financial variables for the identification of qualified audit opinions with neural networks. Neural Computing and Applications 27:5, pages 1427-1444.
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Josep Garcia-Blandon & Josep Ma Argiles. (2015) Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain. Journal of International Accounting, Auditing and Taxation 24, pages 82-93.
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Dimitrios Andriosopoulos, Chrysovalantis Gaganis, Fotios Pasiouras & Constantin Zopounidis. (2012) An application of multicriteria decision aid models in the prediction of open market share repurchases. Omega 40:6, pages 882-890.
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Joachim Gassen & Hollis A. Skaife. (2010) Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market*. Contemporary Accounting Research 26:3, pages 867-898.
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Chrysovalantis Gaganis. (2009) Classification techniques for the identification of falsified financial statements: a comparative analysis. Intelligent Systems in Accounting, Finance and Management 16:3, pages 207-229.
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Chrysovalantis Gaganis, Fotios Pasiouras, Sailesh Tanna & Constantin Zopounidis. (2008) Binary choice models for external auditors decisions in Asian banks. Operational Research 8:2, pages 123-139.
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Efstathios Kirkos, Charalambos Spathis, Alexandros Nanopoulos & Yannis Manolopoulos. (2007) Identifying Qualified Auditors' Opinions: A Data Mining Approach. Journal of Emerging Technologies in Accounting 4:1, pages 183-197.
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Fotios Pasiouras, Chrysovalantis Gaganis & Constantin Zopounidis. (2007) Multicriteria decision support methodologies for auditing decisions: The case of qualified audit reports in the UK. European Journal of Operational Research 180:3, pages 1317-1330.
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Chrysovalantis Gaganis & Fotios Pasiouras. (2007) A multivariate analysis of the determinants of auditors' opinions on Asian banks. Managerial Auditing Journal 22:3, pages 268-287.
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Charles Carslaw, Richard Mason & John R. Mills. (2007) Audit timeliness of school district audits. Journal of Public Budgeting, Accounting & Financial Management 19:3, pages 290-316.
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Chrysovalantis Gaganis, Fotios Pasiouras & Michael Doumpos. (2007) Probabilistic neural networks for the identification of qualified audit opinions. Expert Systems with Applications 32:1, pages 114-124.
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Chrysovalantis Gaganis, Fotios Pasiouras, Charalambos Spathis & Constantin Zopounidis. (2007) A comparison of nearest neighbours, discriminant and logit models for auditing decisions. Intelligent Systems in Accounting, Finance and Management 15:1-2, pages 23-40.
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Constantinos Caramanis & Charalambos Spathis. (2006) Auditee and audit firm characteristics as determinants of audit qualifications. Managerial Auditing Journal 21:9, pages 905-920.
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Chrysovalantis Gaganis, Fotios Pasiouras & Constantin Zopounidis. (2006) External Auditors' Decisions in EU Credit Institutions: A Multicriteria Approach. International Journal of Auditing 10:2, pages 163-182.
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Michael Doumpos, Chrysovalantis Gaganis & Fotios Pasiouras. (2005) Explaining qualifications in audit reports using a support vector machine methodology. Intelligent Systems in Accounting, Finance and Management 13:4, pages 197-215.
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Charalambos Spathis, Michael Doumpos & Constantin Zopounidis. (2004) A multicriteria discrimination approach to model qualified audit reports. Operational Research 4:3, pages 347-355.
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Charalambos Spathis, Michael Doumpos & Constantin Zopounidis. (2003) Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece. The International Journal of Accounting 38:3, pages 267-284.
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Charalambos T. Spathis. (2003) Audit Qualification, Firm Litigation, and Financial Information: an Empirical Analysis in Greece. International Journal of Auditing 7:1, pages 71-85.
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Hollis Ashbaugh Skaife & Joachim Gassen. (2008) Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market. SSRN Electronic Journal.
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Seyed Mojtaba Saif, Mehdi Sarikhani & Fahime Ebrahimi. (2012) Finding Rules for Audit Opinions Prediction Through Data Mining Methods. SSRN Electronic Journal.
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Belen Gonzalez-Diaz, Roberto Garcia Fernandez & Antonio Lopez Diaz. (2012) Audit Reports of Public State-owned Foundations: Determining Factors in Audit Opinions (El Informe de Auditoria de las Fundaciones Publicas Estatales: Factores Determinantes del Tipo de Opinion). SSRN Electronic Journal.
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