Identifying and measuring information content of financial statements in audit reporting adjustment

Making economic decisions and allocating resources optimally without the presence of valid and reliable data is not possible. Capital flows towards superior economic activities when capitalist decisions rely on timely, relevant and reliable information. In this regard, auditing plays a vital role in determining the validity of information; in other words, given the accountability requiring the presence of valid and reliable data, it can be stated that auditing is one of the fundamental accountability processes. In the current research, an optimum prediction method for independent auditor's report types is selected and two approaches of the J۴۸ algorithm and random forest are compared. This research has been conducted on ۸۴ corporates during ۲۰۰۸-۲۰۱۷. In order to train, test and investigate the research variables, Weka software was used. The dependent variable is the auditor's report type. Results indicated that the accuracy of the J۴۸ algorithm has been ۷۲.۶۱% and ۶۰.۴۲% in training and test sections, respectively and the accuracy of the random forest has been ۹۴.۵۷% and ۶۳.۰۹% in training and test sections, respectively; so, the random forest model is more effective.

کلیدواژه ها:

Auditor's report type ، J۴۸ algorithm ، Random forest