Measuring audit quality with surprise scores : evidence from China and the U.S.
Hanxin Hu, Ting Sun, Miklos A. Vasarhelyi, Min Zhang
| Year of publication: |
2024
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| Authors: | Hu, Hanxin ; Sun, Ting ; Vasarhelyi, Miklos A. ; Zhang, Min |
| 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. 51-78
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| Subject: | audit quality | machine learning | misstatement | audit adjustment | nonclean opinion | audit failure | China | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | USA | United States | Künstliche Intelligenz | Artificial intelligence | Jahresabschlussprüfung | Financial statement audit | Qualitätsmanagement | Quality management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ISYS-2023-027 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014633220