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Keywords: Audit hours
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Journal Articles
Big data analytics and auditor judgment: an experimental study
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2023) 36 (2-3): 201–216.
Published: 20 April 2023
... risk (audit hours) higher (longer) than those receiving structured data types. In addition, those who receive information from visual analytics results have a higher level of reliance than those receiving text analytics. Practical implications This research has implications for external...
