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Keywords: Preaudit data
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (5): 962–992.
Published: 20 April 2026
.../methodology/approach A regularization-based prediction algorithm is applied to identify patterns in preaudit data that signal the risk of material misstatements before audit completion. The analysis uses preaudit and audited financial statements from Croatian listed companies. Findings The key predictors...
