Work

Can Substantive Analytical Procedures with Data and Data Analytics Replace Sampling as Tests of Details?

Year: 2020

Type: article

Source: Journal of Emerging Technologies in Accounting

DOI: 10.2308/jeta-19-03-23-10

Authors: Kyunghee Yoon, Timothy Pearce

Institutions: Clark University, KPMG (United Kingdom)

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4241037066

FWCI: 2.326

Cites: 41

Cited by: 16

Related to: 10