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1-3 of 3
Keywords: audit judgment
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Journal Articles
Caring for the Community: The Effects of Client Civic Benefit on Auditors’ Stakeholder Prioritizations and Audit Judgments
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons 1–11.
Published: 07 February 2025
... Showalter. 05 06 2023 13 01 2025 15 01 2025 2025 civic benefit audit stakeholders audit judgment stakeholder prioritization ACCOUNTING HORIZONS Vol. XX, No. XX MONTH YEAR pp. 1 11 American Accounting Association DOI: 10.2308/HORIZONS-2023-065 Caring for the Community...
Journal Articles
Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (2): 451–468.
Published: 01 June 2015
... implications Big Data has on audit judgment by addressing the issues of information overload, information relevance, pattern recognition, and ambiguity. We also discuss the challenges that auditors encounter when incorporating Big Data in audit analyses and the various analytical tools that are currently used...
Journal Articles
Big Data in Accounting: An Overview
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (2): 381–396.
Published: 01 June 2015
..., as well as Big Data's impact on audit judgment and behavioral research. Both accounting academics and accounting practitioners will benefit from learning about the significant potential benefits of Big Data and the inevitable challenges and obstacles in the way of its utilization. Advanced accounting...