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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2021
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| Subjects: | |
| 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 |