Setting tolerable misstatements when auditing aggregated accounts

Article Abstract:

An efficient and easy-to-implement optimal solution approach for the problem of setting tolerable misstatements in the face of constraints on tolerable misstatements for individual account balances as well as the overall audit is introduced. The method is unlike classical sampling approaches that have not enjoyed wide use because of the perception that they are complex and difficult to apply. The efficiency of the solution approach and the settings wherein it provides a more effective sampling plan than monetary unit sampling are demonstrated through a number of auditing problems.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Financial statements

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Neural network earnings per share forecasting models: a comparative analysis of alternative methods

Article Abstract:

A comparative analysis of the forecasting accuracy of univariate and multivariate linear models incorporating fundamental accounting variables with neural network models forecasting accuracy is presented. When compared to neural network models, there are limitations of the forecasting capacity of investors in the security market.

Analysis, Neural networks, Earnings per share, Neural network

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Modeling the audit opinions issued to bankrupt companies: A two-stage empirical analysis

Article Abstract:

An opinion prediction model is presented, incorporating a new bankruptcy resolution variable.

Research, Bankruptcy

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