Eulerich, Marc; Masli, Adi; Pickerd, Jeffrey; Wood, David A. - In: Contemporary Accounting Research 40 (2023) 2, pp. 981-1012
efficiency and effectiveness of their audits. We use two surveys and interviews of individual auditors and chief audit executives … appropriate skills. Overall, TBATs stand to increase the efficiency and effectiveness of audit tasks, but auditors struggle to …