On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures

Andrea M. Rozario; Miklos A. Vasarhelyi; Tawei Wang

doi:10.2308/AJPT-2020-078

On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures

Andrea M. Rozario
, Miklos A. Vasarhelyi
, Tawei Wang

DePaul University

University of Illinois at Urbana-Champaign
Rutgers University-Newark

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	207-229
Number of pages	23
Journal	Auditing
Volume	42
Issue number	2
DOIs	https://doi.org/10.2308/AJPT-2020-078
State	Published - May 2023

ASJC Scopus Subject Areas

Accounting
Finance
Economics and Econometrics

Keywords

analytical procedures
audit risk assessment
externally available information
nonfinancial information
social media

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10.2308/AJPT-2020-078

Cite this

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title = "On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures",

keywords = "analytical procedures, audit risk assessment, externally available information, nonfinancial information, social media",

author = "Rozario, \{Andrea M.\} and Vasarhelyi, \{Miklos A.\} and Tawei Wang",

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language = "English",

volume = "42",

pages = "207--229",

journal = "Auditing",

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AU - Wang, Tawei

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KW - analytical procedures

KW - audit risk assessment

KW - externally available information

KW - nonfinancial information

KW - social media

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UR - https://www.scopus.com/pages/publications/85163097435#tab=citedBy

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DO - 10.2308/AJPT-2020-078

M3 - Article

AN - SCOPUS:85163097435

SN - 0278-0380

VL - 42

SP - 207

EP - 229

JO - Auditing

JF - Auditing

IS - 2

ER -

On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures

ASJC Scopus Subject Areas

Keywords

Access to Document

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