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Information Journal Paper

Title

Quantifying independent auditors' report with a fuzzy approach and Comparison of Bankruptcy Predictability the Quantified Audit Report and Audit Report Type

Pages

  169-184

Abstract

 The results of a large number of creditable researches suggest a significant uncertainty about the ability of current audit qualitative reports to convey the message desired by auditors, including reflection of the results of the assessment of the ability to continue the future activity of the entities under consideration, to the users of the financial statements. The purpose of the present study was quantifying independent auditors' report with a fuzzy approach and Comparison of Bankruptcy Predictability the Quantified Audit Report and Audit Report Type. For this purpose, After content analysis of paragraphs 1140 of the audit report between 2011 and 2016 years, using least squares and logit regression, the results showed that the score of the audit report of the previous year had a significant negative effect on the bankruptcy index, but the type of preceding year audit report and the paragraphs related to the going concern problem and the legal claim therein have no significant effect on the bankruptcy index in the current year. Therefore, it can be stated that the type of audit report of the preceding year and the paragraphs related to the going concern problem in order to predict bankruptcy in comparison with the audit report score is lacking in information content.

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    • Cite

    APA: Copy

    Pourtabarestani, Ali, DADASHI, IMAN, & ZARE BAHNAMIRI, MOHAMMAD JAVAD. (2019). Quantifying independent auditors' report with a fuzzy approach and Comparison of Bankruptcy Predictability the Quantified Audit Report and Audit Report Type. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(31 ), 169-184. SID. https://sid.ir/paper/389630/en

    Vancouver: Copy

    Pourtabarestani Ali, DADASHI IMAN, ZARE BAHNAMIRI MOHAMMAD JAVAD. Quantifying independent auditors' report with a fuzzy approach and Comparison of Bankruptcy Predictability the Quantified Audit Report and Audit Report Type. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(31 ):169-184. Available from: https://sid.ir/paper/389630/en

    IEEE: Copy

    Ali Pourtabarestani, IMAN DADASHI, and MOHAMMAD JAVAD ZARE BAHNAMIRI, “Quantifying independent auditors' report with a fuzzy approach and Comparison of Bankruptcy Predictability the Quantified Audit Report and Audit Report Type,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 31 , pp. 169–184, 2019, [Online]. Available: https://sid.ir/paper/389630/en

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