S. Kothari

Explainable Earnings-Quality Risk Screening Using Hybrid Machine Learning and Governance Signals: An Auditor-Oriented Framework for Indian Listed Firms

The study contributes an auditor-oriented architecture that separates predictive screening from the professional conclusion, embeds explanation quality and calibration into model evaluation, and maps model outputs to review procedures, suitable for future validation on verified Indian firm-year enforcement, restatement, and qualified-report outcomes.