Does explanatory language convey the auditor's perceived audit risk? : a study using a novel big data analysis metric
Seung Uk Choi, Hyung Jong Na and Kun Chang Lee
| Year of publication: |
2023
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|---|---|
| Authors: | Choi, Seung Uk ; Na, Hyung Jong ; Lee, Kun Chang |
| Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 38.2023, 6, p. 783-812
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| Subject: | Audit fees | Audit hours | Audit report | Big data analysis | Explanatory language | Sentiment value | Wirtschaftsprüfung | Financial audit | Big Data | Big data | Sprache | Language | Jahresabschlussprüfung | Financial statement audit | Data Mining | Data mining | Honorar | Fee (Remuneration) |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-10-2021-3342 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014333388