crossrefJournal of Risk and Financial Management2026-03-17Cited by 1
A Machine Learning Approach to Audit Modification Risk Prediction in Financial Reporting: Methods, Data, and Human-Centered Challenges
Gökhan Silahtaroğlu, Feyza Dereköy, Esra Baytören
Financial reporting irregularities and audit modifications represent important warning signals of elevated fraud and financial distress risk. While recent studies report high predictive accuracy in fraud detection, most approaches frame the problem as a purely algorithmic classif…