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Keywords: misstatement
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Journal Articles
Journal of Information Systems (2024) 38 (2): 51–78.
Published: 01 July 2024
... of material misstatements, audit adjustments, and nonclean audit opinions). The effectiveness of the surprise score is validated by testing the association between the surprise score and penalties or audit firm changes. The proposed approach is applied to U.S. data to generalize its application. The surprise...
Includes: Supplementary data