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題名：以關鍵查核事項偵測公司信用風險--機器學習之應用
書刊名：會計審計論叢
作者：卓佳慶／王泓達／陳育仁／段宇娟
作者(外文)：Cho, Chia-ching／Wang, Hong-da／Chen, Yuh-jen／Duan, Yu-jyuan
出版日期：2021
卷期：11:2
頁次：頁85-111
主題關鍵詞：關鍵查核事項；文字探勘；信用風險；遺傳基因演算法；支援向量機；Key audit matter；Text mining；Credit risk；Genetic algorithm；Support vector machine
原始連結：連回原系統網址new window
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  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:82
  • 點閱點閱:7
期刊論文
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30.蘇裕惠、李冠儒(20200600)。關鍵查核事項的揭露數量對盈餘資訊內涵的影響。會計審計論叢，10(1)，1-38。new window  延伸查詢new window
31.Kachelmeier, S. J.、Rimkus, D.、Schmidt, J. J.、Valentine, K.(2020)。The forewarning effect of critical audit matter disclosures involving measurement uncertainty。Contemporary Accounting Research，37(4)，2186-2212。  new window
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33.Chen, P. F.、He, S. H.、Ma, Z. M.、Stice, D.(2016)。The information role of audit opinions in debt contracting。Journal of Accounting and Economics，61(1)，121-144。  new window
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35.呂珮珊、林志遠(20200600)。金融業關鍵查核事項、董事會結構與審計品質之相關研究。財金論文叢刊，32，30-42。new window  延伸查詢new window
36.施念恕、黃馨儀、李沛軒(20210700)。新式查核報告、審計品質與會計資訊價值攸關性。中華會計學刊，17(1)，39-84。new window  延伸查詢new window
37.張祐慈、謝安軒、陳美惠、戚務君(20210600)。關鍵查核事項複雜度與股價崩跌風險。會計審計論叢，11(1)，1-31。new window  延伸查詢new window
38.陳怡廷(20160900)。從公司與顧客的認知價值初探企業潛在無形資產：以自然語言處理的方法為應用。中山管理評論，24(3)，565-608。new window  延伸查詢new window
39.曾家璿、史雅男、廖秀梅(20201200)。董監事暨重要職員責任保險與會計師的風險評估有關聯嗎？來自關鍵查核事項的證據。會計審計論叢，10(2)，31-63。new window  延伸查詢new window
40.黃劭彥、王惠津(20201200)。獨立董事與關鍵查核事項之關聯性--以臺灣本國銀行為例。會計與公司治理，15(2)，43-64。new window  延伸查詢new window
41.葉乃菁、王玳琪、張嘉珍、吳騏、賴志遠(20090400)。建構創新政策研究工具--文字探勘之應用簡介。國研科技，22，17-20。  延伸查詢new window
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2.Lennox, C. S.、Schmidt, J. J.、Thompson, A.(2021)。Why are expanded audit reports not informative to investors? Evidence from the United Kingdom。University of Southern California：University of Texas at Austin：University of Illinois at Urbana-Champaign。  new window
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1.Holland, John H.(1975)。Adaptation in natural and artificial systems: An introductory analysis with applications to biology, control, and artificial intelligence。University of Michigan Press。  new window
2.戚務君(2020)。審計研究導讀。臺中：滄海。  延伸查詢new window
3.財團法人中華民國會計研究發展基金會審計準則委員會(2016)。審計準則公報第五十八號--查核報告中關鍵查核事項之溝通。財團法人中華民國會計研究發展基金會。  延伸查詢new window
 
 
 
 
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