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...

Auditor dismissals are considered to be a threat to audit quality. Several studies have examined auditor switches by applying typical statistical analysis. In the present study we deal with the auditor switching problem by applying data mining methodologies. Publicly available financial...