Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach

We investigate whether misstatement risk estimated using advanced machine learning techniques—hereafter, estimated misstatement risk (EMR)—approximates auditors' risk assessments in practice. We find that auditors price EMR and auditor turnover is more likely to occur when EMR increases, indica...

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Veröffentlicht in:	Accounting horizons 2022-03, Vol.36 (1), p.111-130
Hauptverfasser:	Hunt, Emily, Hunt, Joshua, Richardson, Vernon J., Rosser, David
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit quality Auditing Auditors Audits Cognitive style Fees & charges Machine learning Risk assessment
Online-Zugang:	Volltext
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