This study investigates the efficiency of k-Nearest Neighbours (k-NN) in developing models for estimating auditors' opinion, as opposed to models developed with discriminant and logit analyses. The sample consists of 5,276 financial statements, out of which 980 received a qualified audit...

In this study, we empirically investigate the relationship between financial and auditing requirements, capital requirements, official supervisory power, and the likelihood of receiving a qualified audit opinion. The sample consists of 71 qualified financial statements and 17,526 unqualified...

In this study, we empirically investigate the relationship between financial and auditing requirements, capital requirements, official supervisory power, and the likelihood of receiving a qualified audit opinion. The sample consists of 71 qualified financial statements and 17,526 unqualified...

Falsifying Financial Statements involves the manipulation of financial accounts by overstating assets, sales and profit, or understating liabilities, expenses, or losses. This paper explores the effectiveness of an innovative classification methodology in detecting firms that issue falsified...

This paper develops a model for detecting factors associated with falsified financial statements (FFS). A sample of 76 firms described over ten financial ratios is used for detecting factors associated with FFS. The identification of such factors is performed using a multicriteria decision aid...