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Keywords: Advanced machine learning
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Journal Articles
International Journal of Accounting and Information Management (2024) 32 (2): 308–344.
Published: 21 December 2023
...Meena Subedi Purpose The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting...

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