"Dopuch, N., Holthausen, R. and Leftwich, R. (1987). “Predicting audit qualifications with financial and market variables.” The Accounting Review, Vol. 62, No. 3, pp. 431-454."

"Doumpos, M., Gaganis, C. and Pasiouras, F. (2005). “Explaining qualifications in audit reports using a support vector machine methodology.” Intelligent Systems in Accounting, Finance and Management, Vol. 13, No. 4, pp. 197-215, https://doi.org/10.1002/isaf.268."

"Fernandez-Gamez, M. A., Garcia-Lagos, F. and Sanchez-Serrano, J. R. (2016). “Integrating corporate governance and financial variables for the identification of qualified audit opinions with neural networks.” Neural Computing and Applications, Vol. 27, No. 5, pp. 1427-1444, https://doi.org/10.1007/s00521-015-1944-6."

"Gaganis, C. and Pasiouras, F. (2006). “Auditing models for the detection of qualified audit opinions in the UK public services sector.” International Journal of Accounting, Auditing and Performance Evaluation, Vol. 3, No. 4, pp. 471-493, https://doi.org/10.1504/ijaape.2006.011207."

"Kim, B. (2023). “Financial status and business performance outlook of construction companies.” KSCE Journal of Civil and Environmental Engineering Research, KSCE, Vol. 43, No. 5, pp. 659-666, https://doi.org/10.12652/Ksce.2023.43.5.0659 (in Korean)."

"Kinney, W. R. and McDaniel, L. S. (1989). “Characteristics of firms correcting previously reported quarterly earnings.” Journal of Accounting and Economics, Vol. 11, No. 1, pp. 71-93, https://doi.org/10.1016/0165-4101(89)90014-1."

"Kirkos, E., Spathis, C., Nanopoulos, A. and Manolopoulos, Y. (2007). “Identifying qualified auditors’ opinions: a data mining approach.” Journal of Emerging Technologies in Accounting, Vol. 4, No. 1, pp. 183-197, https://doi.org/10.2308/jeta.2007.4.1.183."

"Krishnan, J., Krishnan, J. and Stephens, R. G. (1996). “The simultaneous relation between auditor switching and audit opinion: an empirical analysis.” Accounting & Business Research, Vol. 26, No. 3, pp. 224-236, https://doi.org/10.1080/00014788.1996.9729513."

"Laitinen, E. K. and Laitinen, T. (1998). “Qualified audit reports in Finland: evidence from large companies.” European Accounting Review, Vol. 7, No. 4, pp. 639-653, https://doi.org/10.1080/096381898336231."

"Pourheydari, O., Nezamabadi-Pour, H. and Aazami, Z. (2012). “Identifying qualified audit opinions by artificial neural networks.” African Journal of Business Management, Vol. 6, No. 44, pp. 11077-11087, https://doi.org/10.5897/ajbm12.855."

"Stanišić, N., Radojević, T. and Stanić, N. (2019). “Predicting the type of auditor opinion: statistics, machine learning, or a combination of the two?.” The European Journal of Applied Economics, Vol. 16, No. 2, pp. 1-58, https://doi.org/10.5937/ejae16-21832."

"Yasar, A., Yakut, E. and Gutnu, M. M. (2015). “Predicting qualified audit opinions using financial ratios: evidence from the Istanbul stock exchange.” International Journal of Business and Social Science, Vol. 6, No. 8, pp. 57-67."