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Journal Articles

Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach

Emily Hunt, Joshua Hunt, Vernon J. Richardson, David Rosser
Journal: Accounting Horizons
Accounting Horizons (2022) 36 (1): 111–130.
https://doi.org/10.2308/HORIZONS-19-139
Published: 01 March 2022
...Emily Hunt; Joshua Hunt; Vernon J. Richardson; David Rosser SYNOPSIS We investigate whether misstatement risk estimated using advanced machine learning techniques—hereafter, estimated misstatement risk (EMR)—approximates auditors' risk assessments in practice. We find that auditors price EMR...
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Journal Articles

The Integration of ERM and Strategy: Implications for Corporate Governance

Therese R. Viscelli, Dana R. Hermanson, Mark S. Beasley
Journal: Accounting Horizons
Accounting Horizons (2017) 31 (2): 69–82.
https://doi.org/10.2308/acch-51692
Published: 01 June 2017
... in Corporate Governance. Editor's note: Accepted by Vernon J. Richardson. July 2015 December 2016 2017 risk ERM risk assessment risk governance strategy strategic risk management corporate governance We [in ERM] have a seat at the [strategic-planning] table. We...
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