This study examines credit lending decision adjustments of executive board members of German banks following different levels of auditor materiality threshold disclosures. Based on an experimental research design, we find that if a materiality threshold, which is in line with current audit...

Advances in data analytics is fundamentally changing the field of auditing. The primary objective of this paper is to develop a holistic, multidimensional framework to better understand the dynamics of the diffusion of audit data analytics (ADA). The framework we developed covers categories...