Using machine learning to predict auditor switches : how the likelihood of switching affects audit quality among non-switching clients
Joshua O.S. Hunt, David M. Rosser, Stephen P. Rowe
| Year of publication: |
2021
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|---|---|
| Authors: | Hunt, Joshua O. S. ; Rosser, David M. ; Rowe, Stephen P. |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 40.2021, 5, p. 1-17
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| Subject: | Audit quality | Auditor change | Auditor independence | Data analytics | Machine learning | Künstliche Intelligenz | Artificial intelligence | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Abschlussprüferrecht | Audit regulation | Prognoseverfahren | Forecasting model | Qualitätsmanagement | Quality management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2020.106785 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012820247