Auditor response to estimated misstatement risk : a machine learning approach
Emily Hunt, Joshua Hunt, Vernon J. Richardson, David Rosser
| Year of publication: |
2022
|
|---|---|
| Authors: | Hunt, Emily ; Hunt, Joshua ; Richardson, Vernon J. ; Rosser, David |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 36.2022, 1, p. 111-130
|
| Subject: | audit quality | machine learning | misstatement risk | risk assessment | audit fees | auditor changes | Künstliche Intelligenz | Artificial intelligence | Wirtschaftsprüfung | Financial audit | Risikomanagement | Risk management | Risiko | Risk | Dienstleistungsqualität | Service quality | Internes Kontrollsystem | Internal control | Honorar | Fee (Remuneration) |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-19-139 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013252474