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A Machine Learning Approach of Measuring Audit Quality : Evidence From China

Hu, Hanxin; Sun, Ting; Vasarhelyi, Miklos A.; Zhang, Min - 2021

This study develops machine learning models to predict audit quality by using a wide range of data describing detailed characteristics of accounting firms, individual audit partners, and public companies in China. It constructs the surprise score, a new measure of audit quality, calculated as...

Persistent link: https://www.econbiz.de/10013239555

Measuring audit quality with surprise scores : evidence from China and the U.S.

Hu, Hanxin; Sun, Ting; Vasarhelyi, Miklos A.; Zhang, Min - In: The journal of information systems : JIS ; a semiannual … 38 (2024) 2, pp. 51-78

Persistent link: https://www.econbiz.de/10014633220

Attended process automation in audit : a framework and a demonstration

Zhang, Chanyuan; Thomas, Chanta; Vasarhelyi, Miklos A. - In: The journal of information systems : JIS ; a semiannual … 36 (2022) 2, pp. 101-124

Persistent link: https://www.econbiz.de/10013412379

Editorial: continuous audit intelligence as a service (CAIaaS) and intelligent app recommendations

Dai, Jun; Vasarhelyi, Miklos A. - In: Journal of emerging technologies in Accounting 17 (2020) 2, pp. 1-15

Persistent link: https://www.econbiz.de/10014308063

Artificial intelligence in accounting and auditing : using expert systems

Vasarhelyi, Miklos A. (contributor) - 1988

Persistent link: https://www.econbiz.de/10000773427

Innovation and practice of continuous auditing

Chan, David Y.; Vasarhelyi, Miklos A. - In: International journal of accounting information systems 12 (2011) 2, pp. 152-160

Persistent link: https://www.econbiz.de/10009159889

The acceptance and adoption of continuous auditing by internal auditors : a micro analysis

Vasarhelyi, Miklos A.; Alles, Michael; Kuenkaikaew, Siripan - In: International journal of accounting information systems 13 (2012) 3, pp. 267-281

Persistent link: https://www.econbiz.de/10009621569

Designing CA/CM to fit not-for-profit organizations

Appelbaum, Deniz; Kozlowski, Stephen; Vasarhelyi, Miklos A. - In: Managerial auditing journal 31 (2016) 1, pp. 87-110

Persistent link: https://www.econbiz.de/10011442076

The development and intellectual structure of continuous auditing research

Chiu, Victoria; Liu, Qi; Vasarhelyi, Miklos A. - In: Journal of accounting literature : the official journal … 33 (2014) 1/2, pp. 37-57

Persistent link: https://www.econbiz.de/10010476332

The impact of enterprise resource planning (ERP) systems on the audit report lag

Kim, Jongkyum; Nicolaou, Andreas I.; Vasarhelyi, Miklos A. - In: Journal of emerging technologies in Accounting 10 (2013), pp. 63-88

Persistent link: https://www.econbiz.de/10010404209