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Keywords: process mining
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Journal Articles
Journal of International Accounting Research 1–18.
Published: 16 April 2025
...Tatenda Mugwira; Iris C. Stuart; Ellen M. Kulset; Marvin Nipper ABSTRACT Using auditors from Germany and Norway as participants, we experimentally investigate two issues of importance when auditors use process mining evidence during an audit: determining the stage of the audit when the evidence...