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

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

Access to Document

10.2308/AJPT-2020-078

Cite this

@article{d4310d1dba2540f1832ed010ed1a194d,

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",

year = "2023",

month = may,

doi = "10.2308/AJPT-2020-078",

language = "English",

volume = "42",

pages = "207--229",

journal = "Auditing",

issn = "0278-0380",

number = "2",

}

TY - JOUR

T1 - On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries

T2 - Evidence from Analytical Procedures

AU - Rozario, Andrea M.

AU - Vasarhelyi, Miklos A.

AU - Wang, Tawei

PY - 2023/5

Y1 - 2023/5

KW - analytical procedures

KW - audit risk assessment

KW - externally available information

KW - nonfinancial information

KW - social media

UR - https://www.scopus.com/pages/publications/85163097435

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

U2 - 10.2308/AJPT-2020-078

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

Other files and links

Cite this