External nonfinancial measures in substantive analytical procedures : contributions of weather information
Kyunghee Yoon, Alexander Kogan, Miklos A. Vasarhelyi, Tim Pearce
| Year of publication: |
2024
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|---|---|
| Authors: | Yoon, Kyunghee ; Kogan, Alexander ; Vasarhelyi, Miklos A. ; Pearce, Tim |
| Published in: |
Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 38.2024, 2, p. 143-162
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| Subject: | external evidence | substantive analytical procedure | revenue testing | Big Data | exogenous data | Big data | Externer Effekt | Externalities | Theorie | Theory | Wetter | Weather |