Purpose: This paper aims to assess internal audit quality (IAQ) by using automated textual analysis of disclosures of internal audit mechanisms in annual reports. Design/methodology/approach: This paper uses seven text mining techniques to construct classification models that predict whether...

Purpose – The objective of this paper is to test the extent to which combinations of financial information with non‐financial variables, such as audit fees and type of audit firm, can be used in predicting qualified and unqualified audit reports. Design/methodology/approach – The data were...