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The Use of Process Mining in Assessing the Risk of Material Misstatement during an Audit: Experimental Evidence.

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Title: The Use of Process Mining in Assessing the Risk of Material Misstatement during an Audit: Experimental Evidence.
Authors: Mugwira, Tatenda1,2 (AUTHOR), Stuart, Iris C.1 (AUTHOR), Kulset, Ellen M.3,4 (AUTHOR), Nipper, Marvin5 (AUTHOR)
Source: Journal of International Accounting Research. Spring2026, Vol. 25 Issue 1, p129-146. 18p.
Database: Business Source Ultimate
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An: 191990226
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  Data: The Use of Process Mining in Assessing the Risk of Material Misstatement during an Audit: Experimental Evidence.
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+International+Accounting+Research%22">Journal of International Accounting Research</searchLink>. Spring2026, Vol. 25 Issue 1, p129-146. 18p.
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      – Type: doi
        Value: 10.2308/JIAR-2023-026
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      – Code: eng
        Text: English
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        PageCount: 18
        StartPage: 129
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      – TitleFull: The Use of Process Mining in Assessing the Risk of Material Misstatement during an Audit: Experimental Evidence.
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            NameFull: Mugwira, Tatenda
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            NameFull: Stuart, Iris C.
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            NameFull: Kulset, Ellen M.
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              Text: Spring2026
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              Y: 2026
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