Stakeholder perceptions of data and analytics based auditing techniques
Brian Ballou, Jonathan H. Grenier, Andrew Reffett
| Year of publication: |
2021
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|---|---|
| Authors: | Ballou, Brian ; Grenier, Jonathan H. ; Reffett, Andrew |
| 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. 35.2021, 3, p. 47-68
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| Subject: | data analytics | substantive audit procedures | analytical procedures | audit sampling | audit quality | auditor liability | Wirtschaftsprüfung | Financial audit | Stakeholder | Dienstleistungsqualität | Service quality | Jahresabschlussprüfung | Financial statement audit | Stichprobenerhebung | Sampling | Data Analytics | Data analytics | Qualitätsmanagement | Quality management |