The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques*
Author:
Affiliation:
1. University Duisburg‐Essen
2. University of Kansas
3. University of Mississippi
4. Brigham Young University
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12847
Reference87 articles.
1. Internal audit quality and financial reporting quality: The joint importance of independence and competence;Abbott L. J.;Journal of Accounting Research,2016
2. AICPA.2017.AICPA seeks assurance research proposals for a second year https://www.aicpa.org/press/pressreleases/2017/aicpa-seeks-assurance-research-proposals-for-a-second-year.html accessed November 22 2022.
3. AICPA.2019.Welcome to the new era of audit efficiency https://www.cpa.com/sites/cpa/files/media/resources/whitepapers/welcome-to-the-new-era-of-audit-confirmation-cpacom-ebook.pdf accessed November 22 2022.
4. Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors;Alles M. G.;International Journal of Accounting Information Systems,2016
5. Anderson S. J.Hobson andM.Peecher.2020.The joint effects of rich data visualization and analytical procedure categorization on auditor judgment. Working paper University of Illinois.
Cited by 13 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. New Technology Audit Techniques on Firm's Performance: In Selected Firms Oyo State.;African Journal of Accounting and Financial Research;2024-09-04
2. How Does Artificial Intelligence Shape Audit Firms?;Management Science;2024-08-29
3. Investigating the impact of adopting big data and data analytics on enhancing audit quality;Journal of Financial Reporting and Accounting;2024-08-15
4. Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries;Review of Accounting Studies;2024-06-27
5. The Effect of Audit Partner Digitalization Expertise on Audit Fees;European Accounting Review;2024-01-03
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3