Improving audit opinion prediction accuracy using metaheuristics-tuned XGBoost algorithm with interpretable results through SHAP value analysis-Reference-Cited by-同舟云学术

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Improving audit opinion prediction accuracy using metaheuristics-tuned XGBoost algorithm with interpretable results through SHAP value analysis

Published:2023-12 Issue: Volume:149 Page:110955
ISSN:1568-4946
Container-title:Applied Soft Computing
language:en
Short-container-title:Applied Soft Computing

Author:

Todorovic Mihailo^ORCID,Stanisic Nemanja^ORCID,Zivkovic Miodrag^ORCID,Bacanin Nebojsa^ORCID,Simic Vladimir^ORCID,Tirkolaee Erfan Babaee^ORCID

Publisher

Elsevier BV

Subject

Software

Reference86 articles.

1. 2020 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements;IAASB,2021

2. Predicting audit qualifications with financial and market variables;Dopuch;Account. Rev.,1987

3. Characteristics of firms correcting previously reported quarterly earnings;Kinney, Jr.;J. Account. Econ.,1989

4. The role of economic trade-offs in the audit opinion decision: An empirical analysis;Krishnan;J. Account., Auditing Finance,1996

5. Qualified audit reports in Finland: Evidence from large companies;Laitinen;Eur. Account. Rev.,1998

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