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Keywords: machine learning
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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
Accounting Horizons (2021) 35 (3): 217–244.
Published: 01 September 2021
... earnings announcement machine learning natural language processing neural network textual analysis transfer learning The pre-training of this new class of language models allows them to capture and learn a wide variety of linguistic features within a language, including long-term dependencies...
Journal Articles
Accounting Horizons (2019) 33 (3): 89–109.
Published: 01 September 2019
... neural networks, and decision trees ( Sun and Vasarhelyi 2018b ). Before introducing deep learning and discussing how it is superior to other machine learning techniques, it is necessary to understand some of the key concepts surrounding the concept, including AI, machine learning, and deep...
Includes: Supplementary data