The ability to develop bots to automate tasks and processes using robotic process automation (RPA) is receiving significant attention in accounting. Auditors often struggle to know what tasks to automate and how to prioritize bot development. Drawing upon socio-technical systems theory and using...

The ability to automate tasks and processes using robotic process automation (RPA)—or the development of bots—is receiving significant attention in accounting. Auditors often struggle to know what tasks to automate and how to prioritize bot development. Drawing upon socio-technical systems...

This study investigates whether auditors strategically perceive the tone of management qualitative earnings press releases and incorporate that information when determining audit fees. Using publicly issued management qualitative earnings press releases, we quantify abnormal tones that cannot be...

Environment, Social, and Governance (ESG) information has become an essential global resource for investors. Regulators have attempted to standardize their reporting process and assure its quality but have obtained mixed results. While more companies offer ESG disclosure, it is usually not fully...

This paper draws on psychological theories and uses archival data to study the error, noise, and bias of auditors' Going Concern Opinion (GCO), which requires auditors' professional judgment. We find that for firms that go bankrupt the following year, GCO is inaccurate 45 percent of the time,...

Researchers have tested a wide array of theories and developed a broad set of explanatory variables for audit quality. However, little is known about which of these audit-related variables are the most predictive of audit failure (i.e., low-quality audits). We devote this study to provide...