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Keywords: audit quality
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Journal Articles
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 Articles
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 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