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Finding needles in a haystack : using data analytics to improve fraud prediction
Perols, Johan L.; Bowen, Robert M.; Zimmermann, Carsten; … - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 221-245
Persistent link: https://www.econbiz.de/10011674087
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Enhancing auditors' reliance on data analytics under inspection risk using fixed and growth mindsets
Cao, Tongrui; Duh, Rong-Ruey; Tan Hun Tong; Xu, Tu - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 131-153
Persistent link: https://www.econbiz.de/10013332620
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The effect of the social mismatch between staff auditors and client management on the collection of audit evidence
Bennett, G. Bradley; Hatfield, Richard C. - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 31-50
Persistent link: https://www.econbiz.de/10009711749
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Error or fraud? : the effect of omissions on management's fraud strategies and auditors' evaluations of identified misstatements
Hamilton, Erin L.; Smith, Jason - In: The accounting review : a publication of the American … 96 (2021) 1, pp. 225-249
Persistent link: https://www.econbiz.de/10012439373
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A field study on the use of process mining of event logs as an analytical procedure in auditing
Jans, Mieke; Alles, Michael G.; Vasarhelyi, Miklos A. - In: The accounting review : a publication of the American … 89 (2014) 5, pp. 1751-1773
Persistent link: https://www.econbiz.de/10010428720
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U.S. political corruption and audit fees
Jha, Anand; Kulchania, Manoj; Smith, Jared - In: The accounting review : a publication of the American … 96 (2021) 1, pp. 299-324
Persistent link: https://www.econbiz.de/10012439512
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Real effects of PCAOB international inspections
Shroff, Nemit - In: The accounting review : a publication of the American … 95 (2020) 5, pp. 399-433
Persistent link: https://www.econbiz.de/10012320425
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Auditing challenging fair value measurements : evidence from the field
Cannon, Nathan H.; Bedard, Jean C. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 81-114
Persistent link: https://www.econbiz.de/10011741566
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On the economics of mandatory audit partner rotation and tenure : evidence from PCAOB data
Gipper, Brandon; Hail, Luzi; Leuz, Christian - In: The accounting review : a publication of the American … 96 (2021) 2, pp. 303-331
Persistent link: https://www.econbiz.de/10012508250
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The effects of critical audit matter disclosure on audit effort, investor scrutiny, and investment efficiency
Chan, Derek K.; Liu, Nanqin - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 97-121
Persistent link: https://www.econbiz.de/10014289491