Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

Using Data Mining Tools to Prediction of Going Concern on Auditor Opinion -Empirical Study in Iraqi Commercial

Author(s): Saad Salman Awad, Ilham Mohammed Wathik

This research aims to test a set of financial variables on a number of private commercial banks in Iraq that have proven the reality of the situation. Some of them stumbled and the continuity of others, for the purpose of determining the most appropriate ratios to confirm the auditor in his report on the company's ability to continue. The researchers used a number of tools, including Decision tree, ID3, Naive Byes, and Random Forest, to search for data in 13 banks, 7 of which are faltering and 6 continuous. This study is considered as a first attempt to test these technologies in the environment of Iraqi banks. Decision tree, ID3 has achieved a match with the actual results by 100% through two ratios DR & LTLR in the first technique and two ratios ROA in the second technique, while a technique LTLR ratio achieved a match with reality. The case is 83.33% through two percentages.

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