Please use this identifier to cite or link to this item:
http://hdl.handle.net/20.500.11861/9002
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Chen, Chao-Jung | en_US |
dc.contributor.author | Dr. CHEN Wan Yu, Tina | en_US |
dc.contributor.author | Dr. LEE Hua | en_US |
dc.contributor.author | Dr. XIE Yuying, Sabrina | en_US |
dc.date.accessioned | 2024-03-12T07:36:37Z | - |
dc.date.available | 2024-03-12T07:36:37Z | - |
dc.date.issued | 2023 | - |
dc.identifier.citation | Journal of Accounting, Finance & Management Strategy, 2023, vol. 18(2), pp. 19-54. | en_US |
dc.identifier.issn | 1556-5793 | - |
dc.identifier.uri | http://hdl.handle.net/20.500.11861/9002 | - |
dc.description.abstract | The purpose of this study is to examine the relationship between data analytics techniques and financial statement audits. We analyze how specific data analytics techniques can be applied to financial statement audits and integrate related studies on data analytics in auditing. We provide a comprehensive analysis of how specific data analytics is associated with audit quality and/or auditor’s judgment performance. Research implications and new insights into future research opportunities are accordingly derived. | en_US |
dc.language.iso | en | en_US |
dc.relation.ispartof | Journal of Accounting, Finance & Management Strategy | en_US |
dc.title | Audit data analytics and audit quality: New insights. | en_US |
dc.type | Peer Reviewed Journal Article | en_US |
crisitem.author.dept | Department of Accounting | - |
item.fulltext | No Fulltext | - |
crisitem.author.dept | Department of Accounting | - |
crisitem.author.dept | Department of Accounting | - |
Appears in Collections: | Accounting - Publication |
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