Predicting Auditor’s Opinions: A Neural Networks Approach

Data mining methods can be used in order to facilitate auditors to issue their opinion. This paper initially applies two Data Mining classification techniques to develop models capable of identifying auditor’s opinion in Iran. The techniques used are Multilayer Perceptron neural network and Logistic...

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Bibliographic Details
Main Authors: Omid Pourheydari, Zeynab Azami
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2010-11-01
Series:مجله دانش حسابداری
Subjects:
Online Access:https://jak.uk.ac.ir/article_41_c5d177117635aa1b4a65963a73925634.pdf