This study aims to explain the extent to which brain mapping patterns follow behavioral patterns of auditors and accountants' judgments when assessing evidence for decisions involving going concern. This multidisciplinary research involved investigating the relation between the theory of belief...

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...