Algorithm-human partnership in audit data analytics and aggressiveness of management accounting estimates
Audit firms increasingly incorporate Audit Data Analytics (ADA). However, it is unclear how client managers react to the use of ADA. I experimentally examine how the presence (vs. absence) of an IT specialist and adjustment timing jointly affect the client manager’s acceptance of auditors’ proposed...
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| Format: | Thesis-Doctor of Philosophy |
| Language: | English |
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Nanyang Technological University
2023
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| Online Access: | https://hdl.handle.net/10356/164691 |