Title: Construction of accounting information distortion evaluation model based on artificial intelligence technology

Authors: Qingmin Yu

Addresses: Business School, Shunde Polytechnic, Foshan 528300, Guangdong, China

Abstract: In order to overcome the problems of low accuracy of the current accounting information distortion evaluation methods, this paper designs an accounting information distortion evaluation model based on artificial intelligence technology. This paper analyses the causes, types, specific characteristics and performance of accounting information distortion, focuses on the statistics of the characteristics of accounting information distortion, constructs the initial evaluation index system according to the statistical analysis results, and selects the principal component indicators by principal component analysis. Through the establishment of classification and regression tree pruning, combined with artificial intelligence technology to build accounting information distortion evaluation model, completes the accurate evaluation of accounting information distortion. The simulation results show that the evaluation error of the model is between 0%-1.1%, and the economic loss to the enterprise is about 15,100 yuan, which can reduce the evaluation error and the economic loss of the enterprise.

Keywords: artificial intelligence technology; accounting information distortion; evaluation model; principal component analysis; PCA; classification regression tree.

DOI: 10.1504/IJICT.2022.125559

International Journal of Information and Communication Technology, 2022 Vol.21 No.3, pp.253 - 271

Received: 10 Oct 2020
Accepted: 11 Nov 2020
Published online: 14 Sep 2022 *

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