Keyphrases
Audit Fees
78%
Audit Quality
52%
Audit Firms
44%
Comment Letters
42%
Certified Public Accountants
37%
Chat Generative Pre-trained Transformer (ChatGPT)
37%
Contagion
37%
Assessment Questions
37%
Audit Pricing
37%
Busy Season
37%
Sell-side
37%
Client Information
37%
Monitoring Mechanism
37%
Financial Analyst Coverage
37%
Sell-offs
37%
AI Chatbot
37%
PCAOB Inspections
37%
Short Sellers
37%
Analyst Coverage
37%
Inspection Deficiencies
37%
Information Technology Capability
37%
Auditors
36%
Design Methodology
28%
Auditing Standards
23%
Contagion Effect
22%
Regression Techniques
21%
Industry Specialist
18%
Generally Accepted Accounting Principles
18%
Big 4
18%
Small Cap Firms
18%
Global Decline
18%
Capital Markets
18%
Firm-specific
18%
Prediction Accuracy
18%
Restatements
14%
Partial Credit Model
14%
Ordinary Least Squares Regression
13%
Short Selling
12%
Governmental Organizations
10%
Correct Answer
9%
Passive Investing
9%
Test Banks
9%
Firm Behavior
9%
Small Firms
9%
Geographic Region
9%
Anecdotal Evidence
9%
Analyst Following
9%
Sell-side Analysts
9%
Global Development
9%
Firm Size
9%
Economics, Econometrics and Finance
Audit Fees
100%
Industry
87%
Accountants
37%
Accounting Standards
37%
Auditing Standard
37%
Credit
37%
Contagion Effect
37%
Panel Study
24%
Logit Model
24%
Firm Size
18%
Firm Behavior
14%
Fixed Effects
12%
Agency Theory
12%
Due Diligence
7%
Social Sciences
Audit Quality
65%
Authors
61%
Credit
37%
Certified Public Accountant
37%
Pricing
37%
Panel Data
16%
Demand Management
14%
Language Instruction
12%
Student Performance
12%
Lobbying
10%
USA
9%
Agency Theory
7%
