Auditor response to estimated misstatement risk : a machine learning approach
Year of publication: |
2022
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Authors: | Hunt, Emily ; Hunt, Joshua ; Richardson, Vernon J. ; Rosser, David |
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. 36.2022, 1, p. 111-130
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Subject: | audit quality | machine learning | misstatement risk | risk assessment | audit fees | auditor changes | Künstliche Intelligenz | Artificial intelligence | Wirtschaftsprüfung | Financial audit | Risikomanagement | Risk management | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality |
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