This study examines auditor switching using discriminant analysis and logistic regression. These two statistical techniques have been employed to show both whether auditor switching can be forecasted and which method better fits the data for companies listed on the Athens Stock Exchange. Using logistic analysis, auditor switching can be forecasted with prediction accuracy which exceeds 92.0 per...

The selection of a proper auditor is driven by several factors. Here, we use three data mining classification techniques to predict the auditor choice. The methods used are Decision Trees, Neural Networks and Support Vector Machines. The developed models are compared in term of their performances. The wrapper feature selection technique is used for the Decision Tree model. Two models reveal tha...

The auditor is required to evaluate whether substantial doubt exists about the client entity's ability to continue as a going concern. Accounting debacles in recent years have shown the importance of proper and thorough audit analysis. Since the 80s, many studies have applied statistical techniques, mainly logistic regression, as an automated tool to guide the going concern opinion formulation....

The size of the auditor is also one benchmarks external parties to trust results audit opinions. Management within company's structure not always same, there a change management that requires company create new policy, in this case, it commonly related selection KAP for auditors. company’s financial condition becomes main factor highlighted by an providing Changes percentage ups and downs perfo...

The company's delay in reporting financial statements has increased yearly. This study aims to examine several variables that are considered affect audit report lag. These factors include investment opportunities, profitability, company size, committee and auditor opinion. populations this manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. sampling method used was pu...

Audit reports are used by auditors to inform the accuracy of information in financial statements. The auditor as an independent party has competence provide opinion on client's condition. If it is estimated that company cannot continue its activities, likely will get a going concern audit opinion. can help investors and other stakeholders assessing status company's business continuity. importan...

Article history: Received 5 February 2012 Received in revised form 15 October 2012 Accepted 31 December 2012 Available online 8 January 2013 We examine the influence of auditors onmitigating corporate fraud in China, which is known to have weak legal enforcement, weak investor protection along with tight control of the media and labour unions. We find that firmswith executives that have lower i...