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 …

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

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 …

The objective of this article is to show how to embed analytical procedures (AP) into the
continuous audit environment. The audit environment is discussed in terms of audit phases …

This study examines the effectiveness of alternative training techniques on improving
analytical procedures performance. To account for the sequential and iterative nature of …

Auditors use predictive models to estimate financial account values in a financial statement.
Prior studies suggest that incorporating organizational knowledge into these models yields …

RESUMEN La Auditoría Continua es considerada por diversos autores como un nuevo
paradigma de la Auditoría, y su materialización se logra a través de la incorporación de …

This study investigates the effects of textual information found in 10-K and 8-K filings on
audit fees for initial engagements, and whether these effects vary with auditors' perceived …