#3112. The impact of the input level of information system audit on the audit quality: Korean evidence

December 2026publication date
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Journal’s subject area:
Finance;
Accounting;
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Abstract:
The article studies the influence of the level of input data of the IS audit on the quality of the audit. The results show that IS audit hours and IS auditor staff had a statistically significant negative correlation when assessed with the volume of discretionary accruals using the model of Kothari et al. (20XX) and positive correlation with C_Score.
Keywords:
Audit quality; IS audit; IS audit hours; IS audit personnel; IS auditors

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