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Keywords: textual analysis
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (3): 45–70.
Published: 01 August 2023
... that firms with more CAMs produce financial statements with more words denoting uncertainty. 2 Sulcaj (2020) finds that the number of CAMs is associated with higher litigation risk. 29 09 2020 18 11 2022 29 11 2022 2023 auditor reports textual analysis critical...
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (2): 107–132.
Published: 01 May 2021
... structured data textual analysis literature review The objective of this study is to advance research related to eXtensible Business Reporting Language (XBRL), an open standard reporting language designed to improve the disclosure of financial information. This technology facilitates standardized...
