Factors affecting the quality of financial statements from an audit point of view: A machine learning approach

AbstractThis study examines the influence and importance of firm characteristics on the quality of financial statements of listed companies in Vietnam’s stock market from the audit point of view. We use regression models and machine learning algorithms to investigate data from 2225 observations of l...

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Bibliographic Details
Main Authors: Dang Ngoc Hung, Vu Thi Thuy Van, Lan Archer
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2184225