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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
... Pfeiffer. 1 9 2019 1 1 2021 2021 disclosure earnings announcement machine learning natural language processing neural network textual analysis transfer learning This study introduces and demonstrates the application of new machine transfer learning methods...
Journal Articles
Accounting Horizons (2019) 33 (3): 89–109.
Published: 01 September 2019
... to be understood and interpreted. This “black box” analogy of machine learning algorithms refers to one's failure to understand the inner workings of these self-learning machines. Although it is difficult to learn how the inputs interact to produce the final output within a deep neural network, we can understand...
Includes: Supplementary data