Discussion of 'The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect'

Audit partners with wider experience, and female auditors, are associated with better risk disclosure."

Posts récents

"We respond to Tetlock et al. (2022) showing 1) how expert judgment fails to reflect tail risk, 2) the lack of compatibility between forecasting tournaments and tail risk assessment methods (such as e

Artificial Intelligence Technologies within the Risk-based Audit Approach

"This study proposes a comprehensive method (with representative AI-Technologies as a data basis) for the structured and targeted categorization and classification of AI under the risk-based audit app

Bayesian Model Selection and Prior Calibration for Structural Models in Economic Experiments

"Bayesian estimates from experimental data can be influenced by highly diffuse or "uninformative" priors. This paper discusses how practitioners can use their own expertise to critique and select a pr