Data analytics and audit quality

• Main Authors: GAO, Ru, HUANG, Sterling, WANG, Rencheng
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2021
• 主題: audit quality; data analytics; human capital investment; Accounting; Portfolio and Security Analysis
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/1971; https://ink.library.smu.edu.sg/context/soa_research/article/2998/viewcontent/SSRN_id3928355.pdf
• 機構: Singapore Management University

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...