Exploring the deep neural network model's potential to estimate abnormal audit fees
Year of publication: |
2022
|
---|---|
Authors: | Choi, Seung Uk ; Lee, Kun Chang ; Na, Hyung Jong |
Published in: |
Management decision. - Bingley : Emerald, ISSN 1758-6070, ZDB-ID 2023018-7. - Vol. 60.2022, 12, p. 3304-3323
|
Subject: | Abnormal audit fees | Artificial intelligence method | Deep neural network | Earnings management | Neuronale Netze | Neural networks | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Künstliche Intelligenz | Artificial intelligence | Honorar | Fee (Remuneration) | Gebühr | Charges |
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