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Keywords: machine learning
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Journal Articles
Journal Articles
Accounting Horizons 1–11.
Published: 03 December 2024
.... In this study, we propose a framework that combines machine learning and natural language processing methods to develop a model capable of understanding the nature of a transaction and automating intelligent recognition. We demonstrate the feasibility of our framework by constructing preferred stock recognition...
Journal Articles
Accounting Horizons (2022) 36 (1): 131–149.
Published: 01 March 2022
...Joshua O. S. Hunt; James N. Myers; Linda A. Myers SYNOPSIS Using stepwise logit regression, Ou and Penman (1989) predicts the sign of future earnings changes and uses these predictions to form a profitable hedge portfolio. Increases in computing power and advances in machine learning allow us...
Journal Articles
Accounting Horizons (2022) 36 (1): 111–130.
Published: 01 March 2022
...Emily Hunt; Joshua Hunt; Vernon J. Richardson; David Rosser SYNOPSIS We investigate whether misstatement risk estimated using advanced machine learning techniques—hereafter, estimated misstatement risk (EMR)—approximates auditors' risk assessments in practice. We find that auditors price EMR...
Journal Articles
Journal Articles
Accounting Horizons (2019) 33 (3): 89–109.
Published: 01 September 2019
... intelligence audit procedure machine learning data analytics This paper provides a conceptual explanation of how deep learning works and identifies the capabilities of deep learning when it comes to text understanding, speech recognition, visual recognition, and structured data analysis...
Includes: Supplementary data