1155 Union Circle #305340
Denton, TX 76203
United States
University of North Texas
Auditor liability, artificial intelligence, natural language processing, task complexity
Algorithm aversion; artificial intelligence; audit data analytics; culpable control model; jurors
Billable Hours, Time Budgets, Auditor Perceptions, Management Control, Audit Planning
skepticism; client ill will; audit effectiveness; audit quality; auditor communications; auditor-client relationship
Critical audit matters; auditor tenure; nonprofessional investors; management disclosure credibility; audit quality.
Client inquiry, note taking, memory accuracy, skeptical judgment
Auditor Liability, Critical Audit Matters, Culpable Control Model, Jurors
Professional skepticism; States; Traits
audit judgment, misstatements, trust, ingratiation