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Keywords: audit data analytics (ADA)
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Journal Articles
Accounting Horizons (2020) 34 (4): 75–103.
Published: 01 December 2020
...Aasmund Eilifsen; Finn Kinserdal; William F. Messier, Jr.; Thomas E. McKee SYNOPSIS This study explores the use of audit data analytics (ADA) in current audit practice. First, we interviewed the heads of professional practice of five international public accounting firms in Norway. We find...
Journal Articles
Accounting Horizons (2020) 34 (4): 125–142.
Published: 01 December 2020
...Joung W. Kim; Jee-Hae Lim; Kyunghee Yoon SYNOPSIS This study examines stock market data to assess shareholders' responses to 210 audit data analytics (ADA) announcements from the years 2006 to 2018. Because the benefits and costs of ADA are typically intangible, hidden, and long-term oriented...