.... 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...

...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...

...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...

... on computational or clerical tasks, to improve the quality of audit judgments, and to ensure consistent audit quality. ( ICAEW 1993 , as cited in Manson, McCartney, Sherer, and Wallace 1998 ) RPA can facilitate audit automation ( Moffitt et al. 2018 ; Huang and Vasarhelyi 2019 ). Broadly speaking, RPA...

... (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...