Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Business
The Rise Of Text Analysis: Using Machine Learning To Explain The Variation In Going Concern Accuracy, Yimei Zhang
The Rise Of Text Analysis: Using Machine Learning To Explain The Variation In Going Concern Accuracy, Yimei Zhang
USF Tampa Graduate Theses and Dissertations
Auditors are required to issue modified audit opinions if they have sufficient doubts about the client’s ability to continue as a going concern. These going concern opinions represent an important information resource for financial statement users to evaluate client performance, and are associated with a number of negative capital market outcomes (e.g. negative returns, increased cost of capital, etc.). Despite being used by capital market participants, going concern opinions are commonly plagued with Type I errors (false positive) and Type II errors (false negative), making them a particularly noisy measure. The purpose of this study is to determine whether machine …