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Does automation improve financial reporting? Evidence from internal controls · Study

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ArticleDoes automation improve financial reporting? Evidence from internal controls

Musaib Ashraf2024

OA

Articlegreen2024

Does automation improve financial reporting? Evidence from internal controls

74 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Robotic Process Automation Applications Financial Reporting and XBRL

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References

2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 2014A review of archival auditing research 2007Determinants of weaknesses in internal control over financial reporting 2004The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects 2011Measuring Securities Litigation Risk 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits 2014Audit committee financial expertise and earnings management: The role of status 2014Audit Fees and Social Capital

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2026From prompts to parameters: A prompt-free GLLM framework to measure digital activities through corporate disclosures

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Year2024

Typearticle

Published2024-04-23

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations74

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-024-09822-y

openalex_workW4395042974

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