Purpose – The purpose of this paper is to examine whether auditors interpret the risk of material misstatement (RMM) in accordance with current standards' definition of inherent risk (IR). It is argued that controls should not be presumed when assessing inherent risk and that inherent risk...

Purpose – The purpose of this paper is to examine whether auditors interpret the risk of material misstatement (RMM) in accordance with current standards' definition of inherent risk (IR). It is argued that controls should not be presumed when assessing inherent risk and that inherent risk...

Purpose: This paper aims to introduce the emerging artificial-intelligence-based readability metrics (Coh-Metrix) to examine the effects of firm size on audit proposal readability. Design/methodology/approach: Coh-Metrix readability measures use emerging computation linguistics technology to...

Purpose: This paper aims to examine the effects of firm size on audit proposal readability and audit proposal readability on auditor selection using readability metrics. Design/methodology/approach: Adopting the Flesch reading ease readability formula, the authors analyze the readability of 370...