Data analytics and audit quality

Data analytics and audit quality

We examine the impact of data analytics on audit quality. Using hand-collected information on data analytics skills of employees of audit firms, we find that human capital investment in data analytics improves audit quality. The analytics capability of both frontline and back-office employees contri...

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Bibliographic Details
Main Authors: GAO, Ru, HUANG, Sterling, WANG, Rencheng
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2021
Subjects:
audit quality
data analytics
human capital investment
Accounting
Portfolio and Security Analysis
Online Access:https://ink.library.smu.edu.sg/soa_research/1971
https://ink.library.smu.edu.sg/context/soa_research/article/2998/viewcontent/SSRN_id3928355.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1971
https://ink.library.smu.edu.sg/context/soa_research/article/2998/viewcontent/SSRN_id3928355.pdf

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