Hyperbole or reality? : the effect of auditors' AI education on audit report timeliness
Fang-nan Liao, Chuancai Zhang, Jin-jin Zhang, Xiang Yan, Tian-xiang Chen
| Year of publication: |
2024
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|---|---|
| Authors: | Liao, Fang-nan ; Zhang, Chuancai ; Zhang, Jin-jin ; Yan, Xiang ; Chen, Tian-xiang |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier Science, ISSN 1057-5219, ZDB-ID 2029229-6. - Vol. 91.2024, Art.-No. 103050, p. 1-10
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| Subject: | Artificial intelligence (AI) education background | Audit report lag | Audit report timeliness | Auditor | Wirtschaftsprüfung | Financial audit | Künstliche Intelligenz | Artificial intelligence | Jahresabschlussprüfung | Financial statement audit | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2023.103050 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014447054