THE USEFULNESS OF PREDICTIVE VARIABLE SELECTION IN AUDITORS’ OPINION PREDICTION

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SETAYESH MOHAMMAD HOSSEIN; KAZEMNEZHAD MOSTAFA; REZAEI GHOLAM REZA; DEHGHANI SAADI ALI ASGHAR

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2016 | Volume:23 | Issue:3 Page(s): 373-392

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Title

THE USEFULNESS OF PREDICTIVE VARIABLE SELECTION IN AUDITORS’ OPINION PREDICTION

Author(s)

SETAYESH MOHAMMAD HOSSEIN | KAZEMNEZHAD MOSTAFA | REZAEI GHOLAM REZA | DEHGHANI SAADI ALI ASGHAR | Issue Writer Certificate

Keywords

ARTIFICIAL NEURAL NETWORKSQ2

AUDITORS OPINIONQ1

CORRELATION-BASED FEATURES SELECTION (CFS) METHODQ2

LOGISTIC REGRESSIONQ2

Abstract

Concerning the importance of predictor variable in prediction, in most of the research in the field of auditors’ opinion the purpose of this research was rendering suitable models regardless of selection of optimal predictive variable and appropriate models of these selection. Therefore, in most of these research the predictive variables were chosen randomly and according to the prior research. The process of selecting variables could be used as a preprocess for omitting irrelevant variables and selecting optimal variables before creating the model. In this respect, this study investigates the usefulness of Correlation-Based Features Selection (CFS) in auditors’opinion prediction of listed companies in Tehran Stock Exchange. The classifiers including ARTIFICIAL NEURAL NETWORKS (ANN) and LOGISTIC REGRESSION were used. In overall, the experimental results of investigating 1214 firms during 2008 to 2015, confirmed the usefulness of CFS Method in predicting auditors' opinion. In other words, the application of the CFS method, increases the mean of accuracy in comparison with using all variables, and reduces the occurrence of type I and type II errors.Furthermore, the results indicated that ANN outperforms the LOGISTIC REGRESSION.

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APA: Copy

SETAYESH, MOHAMMAD HOSSEIN, KAZEMNEZHAD, MOSTAFA, REZAEI, GHOLAM REZA, & DEHGHANI SAADI, ALI ASGHAR. (2016). THE USEFULNESS OF PREDICTIVE VARIABLE SELECTION IN AUDITORS’ OPINION PREDICTION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(3 ), 373-392. SID. https://sid.ir/paper/8019/en

Vancouver: Copy

SETAYESH MOHAMMAD HOSSEIN, KAZEMNEZHAD MOSTAFA, REZAEI GHOLAM REZA, DEHGHANI SAADI ALI ASGHAR. THE USEFULNESS OF PREDICTIVE VARIABLE SELECTION IN AUDITORS’ OPINION PREDICTION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2016;23(3 ):373-392. Available from: https://sid.ir/paper/8019/en

IEEE: Copy

MOHAMMAD HOSSEIN SETAYESH, MOSTAFA KAZEMNEZHAD, GHOLAM REZA REZAEI, and ALI ASGHAR DEHGHANI SAADI, “THE USEFULNESS OF PREDICTIVE VARIABLE SELECTION IN AUDITORS’ OPINION PREDICTION,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 3 , pp. 373–392, 2016, [Online]. Available: https://sid.ir/paper/8019/en

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