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1-5 of 5
Keywords: audit quality
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Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2024) 38 (3): 23–50.
Published: 01 November 2024
.... We find that iXBRL adoption is associated with higher audit fees. Upon further examination, we find that the increase in audit fees reflects more of a risk premium being placed on iXBRL clients rather than increased audit effort, as audit quality does not necessarily improve following adoption. We...
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems 1–20.
Published: 16 October 2024
...Tien-Shih Hsieh; Zhenyang Tang; Zhihong Wang; Kyunghee Yoon ABSTRACT Using comprehensive labor market data to measure client firms’ workforce technology competency, this study investigates how companies’ workforce technology competency may mitigate the deterioration of audit quality under...
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2024) 38 (2): 51–78.
Published: 01 July 2024
...Hanxin Hu; Ting Sun; Miklos A. Vasarhelyi; Min Zhang ABSTRACT This study constructs a measure of audit quality that captures the effect of potential factors that are generally unobservable to people outside of the audit firm or client company. Using machine learning and a wide range of data...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2022) 36 (2): 101–124.
Published: 01 June 2022
..., Rutgers Business School, Accounting & Information Systems Department, Newark, NJ, USA. Editor's note: Accepted by David A. Wood. 1 10 2020 1 10 2020 2022 robotic process automation attended automation redesign audit planning audit quality Robotic Process...
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2022) 36 (2): 141–160.
Published: 01 June 2022
... (i.e., acts of creating, maintaining, or disrupting organizational practices) using technology-based audit tools (TBATs) to impact audit quality. Using semi-structured interviews and applying the lens of institutional theory, we identify factors associated with in-charge auditors' propensity to engage...