This paper investigates how the assurance of sustainability reports enhances the credibility
of such reports in the eyes of the investors and, thus, results in lower information …

This study develops a framework for a continuous data level auditing system and uses a
large sample of procurement data from a major health care provider to simulate an …

We examine whether consumer-generated tweets about purchases (interest) and sentiment
are useful in assessing the risk of misstated revenue in the planning stage of the audit, as …

Audit efficiency and effectiveness can be significantly affected by data aggregation during
audit procedures. Previous studies highlight that an appropriate level of data aggregation is …

Auditors are faced with the dilemma of inferring materiality based, in part, on whether a
given level of financial misstatement will affect the decisions of statement users …

Recent studies and new standards suggest that auditors can use information from expanded
external sources to verify their clients' financial information. We propose advanced …

Assurance is an essential part of the business process of the modern enterprise. Auditing is
a widely used assurance method made mandatory for public companies since 1934. The …

The application of nonfinancial information in auditing has allowed external auditors to
effectively analyze corporate financial performance and assess fraud risk. This study …

To avoid problems caused by moderate or weak substantive analytical procedures (SAPs),
audit firms tend to focus more on tests of details than SAPs, especially for large income …

This study extends the existing research in analytical procedures by allowing for learning
from contemporaneous information transfers among peer companies. We introduce an …