Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning
Meena Subedi
Abstract:Purpose
The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.
Design/methodology/approach
The study uses an advanced machine-learning method to understand the role… Show more
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