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Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China
16 references·1 citing·50 second hop
Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China (2024)Does the adoption of artificial intellige…ESG rating and stock price crash risk: Evidence from China (2021)ESG rating and stock price cr…The Ethical Implications of Using Artificial Intelligence in Auditing (2020)The Ethical Implications of U…Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence (2020)Man Versus Machine: Complex E…Does the severity of a client’s negative environmental, social and governance reputation affect audit effort and audit quality? (2020)Does the severity of a client…Deep learning for detecting financial statement fraud (2020)Deep learning for detecting f…Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Detecting Accounting Fraud in…Do practitioner assessments agree with academic proxies for audit quality? 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(2016)The future of employment: How…Audit Quality and Regulation (2016)Audit Quality and RegulationHow Smart, Connected Products Are Transforming Competition (2014)How Smart, Connected Products…Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements (2013)Relation between Audit Effort…Minority Shareholders' Control Rights and the Quality of Corporate Decisions in Weak Investor Protection Countries: A Natural Experiment from China (2013)Minority Shareholders' Contro…Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)Auditor-Provided Nonaudit Ser…Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms (2011)Financial Statement Fraud Det…Information System Assurance for Enterprise Resource Planning Systems: Unique Risk Considerations (2002)Information System Assurance …Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality (2025)Effects of artificial intelli…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An application of support vector machines in bankruptcy prediction model (2004)Mining corporate annual reports for intelligent detection of financial statement fraud – A comparative study of machine learning methods (2017)Using machine learning to detect misstatements (2020)Auditor size and audit quality (1981)Accruals Quality and Internal Control over Financial Reporting (2007)Fee Pressure and Audit Quality (2011)Predicting Material Accounting Misstatements* (2011)Measuring Accounting Reporting Complexity with XBRL (2017)The Pricing of Audit Services: Theory and Evidence (1980)Performance matched discretionary accrual measures (2005)Does Corporate Tax Aggressiveness Influence Audit Pricing? 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Textual Analysis, Dictionaries, and 10‐Ks (2011)Combating emerging financial risks in the big data era: A perspective review (2021)Data science and AI in FinTech: an overview (2021)AI integration in financial services: a systematic review of trends and regulatory challenges (2025)Detecting Earnings Management. (1995)A Decision-Theoretic Generalization of On-Line Learning and an Application to Boosting (1997)What Are You Saying? Using topic to Detect Financial Misreporting (2019)FinTech as a Game Changer: Overview of Research Frontiers (2021)Economic Action and Social Structure: The Problem of Embeddedness (1985)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)Strategic management a stakeholder approach (2010)Impacts on the ESG and financial performances of companies in the manufacturing industry based on the climate change related risks (2022)Does digital innovation cause better ESG performance? an empirical test of a-listed firms in China (2023)ESG in China: A review of practice and research, and future research avenues (2023)Digital Innovation Management: Reinventing Innovation Management Research in a Digital World (2017)Servitization and Industry 4.0 convergence in the digital transformation of product firms: A business model innovation perspective (2019)Understanding digital transformation: A review and a research agenda (2019)
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References

  • 2016The future of employment: How susceptible are jobs to computerisation?8,693 cited
  • 2014How Smart, Connected Products Are Transforming Competition2,600 cited
  • 2020The Ethical Implications of Using Artificial Intelligence in Auditing625 cited
  • 2019Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach504 cited
  • 2013Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements442 cited
  • 2011Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms393 cited
  • 2021ESG rating and stock price crash risk: Evidence from China390 cited
  • 2018Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections373 cited
  • 2012Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags334 cited
  • 2020Deep learning for detecting financial statement fraud291 cited
  • 2020Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence269 cited
  • 2017Big Data and corporate reporting: impacts and paradoxes215 cited
  • 2013Minority Shareholders' Control Rights and the Quality of Corporate Decisions in Weak Investor Protection Countries: A Natural Experiment from China208 cited
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Information System Assurance for Enterprise Resource Planning Systems: Unique Risk Considerations
152 cited
  • 2020Does the severity of a client’s negative environmental, social and governance reputation affect audit effort and audit quality?142 cited
  • 2016Audit Quality and Regulation122 cited
  • Cited by

    • 2025Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality28 cited