Version 1
: Received: 11 September 2021 / Approved: 13 September 2021 / Online: 13 September 2021 (16:18:55 CEST)
How to cite:
Soleymanian, B.; Solgi, R. Application of Artificial Intelligence Model to Identify the Distorted Financial Statements. Preprints2021, 2021090223. https://doi.org/10.20944/preprints202109.0223.v1
Soleymanian, B.; Solgi, R. Application of Artificial Intelligence Model to Identify the Distorted Financial Statements. Preprints 2021, 2021090223. https://doi.org/10.20944/preprints202109.0223.v1
Soleymanian, B.; Solgi, R. Application of Artificial Intelligence Model to Identify the Distorted Financial Statements. Preprints2021, 2021090223. https://doi.org/10.20944/preprints202109.0223.v1
APA Style
Soleymanian, B., & Solgi, R. (2021). Application of Artificial Intelligence Model to Identify the Distorted Financial Statements. Preprints. https://doi.org/10.20944/preprints202109.0223.v1
Chicago/Turabian Style
Soleymanian, B. and Razieh Solgi. 2021 "Application of Artificial Intelligence Model to Identify the Distorted Financial Statements" Preprints. https://doi.org/10.20944/preprints202109.0223.v1
Abstract
Distortion of financial statements is recognized as one of the most important issues in the field of accounting and auditing, which is also one of the most common issues today. In this regard, the present research was conducted, in which stock exchange information was used to investigate, predict, and model accounting distortions. For this purpose, financial performance, non-financial metrics, market-based metrics and commitment, or selection items were reviewed over a 6-year period. For collecting data of distorting companies, database of the Society of Certified Public Accountants in Iran was used and the information was analyzed using data mining methods (decision tree, neural networks, and Bayesian method). The results showed that analysis of financial statements҆ information has a high accuracy in determining and identifying the distorted financial statements. Using this information, it is possible to get better acquainted with the methods of document distortion and to take necessary measures in order to control and prevent administrative violations at national and international levels. Given frequent occurrence of these violations, artificial intelligence models can be used to identify these papers.
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.