Does explanatory language convey the auditor's perceived audit risk? : a study using a novel big data analysis metric
Year of publication: |
2023
|
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Authors: | Choi, Seung Uk ; Na, Hyung Jong ; Lee, Kun Chang |
Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 38.2023, 6, p. 783-812
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Subject: | Audit fees | Audit hours | Audit report | Big data analysis | Explanatory language | Sentiment value | Wirtschaftsprüfung | Financial audit | Big Data | Big data | Sprache | Language | Data Mining | Data mining | Jahresabschlussprüfung | Financial statement audit | Honorar | Fee (Remuneration) |
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