Measuring audit quality with surprise scores : evidence from China and the U.S.
Year of publication: |
2024
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Authors: | Hu, Hanxin ; Sun, Ting ; Vasarhelyi, Miklos A. ; Zhang, Min |
Published in: |
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 38.2024, 2, p. 51-78
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Subject: | audit quality | machine learning | misstatement | audit adjustment | nonclean opinion | audit failure | USA | United States | Wirtschaftsprüfung | Financial audit | China | Dienstleistungsqualität | Service quality | Qualitätsmanagement | Quality management |
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