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1-4 of 4
Keywords: content analysis
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Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (2): 53–72.
Published: 01 October 2024
...Marcy R. Binkley; Jacob Arthur ABSTRACT We employ both manual and automated content analysis to update an existing dictionary ( Boritz, Hayes, and Lim 2013 ) used to classify types of information technology weakness (ITW). Through analysis of auditors’ reports on internal control filed under...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (2): 71–93.
Published: 01 October 2023
... fees are significantly associated with climate change risk disclosure length and clarity, and lower climate change risk disclosure clarity is associated with higher audit fees. climate change risk disclosures carbon disclosure content analysis audit fee audit risk readability 10-K textual...
Journal Articles
Journal of Emerging Technologies in Accounting (2015) 12 (1): 17–50.
Published: 01 December 2015
... in Google Scholar, Web of Science, and Scopus came to light. accounting emerging technologies content analysis AACSB citation analysis Corresponding author: Brigitte W. MuehlmannEmail: [email protected] The authors thank Stephanie Day for her research assistance...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2013) 10 (1): 89–115.
Published: 01 December 2013
... All research, including content analysis, embeds assumptions about the nature and validity of data and the researchers' role in the investigation ( Chua 1986 ). In providing a framework for text analysis, Lacity and Janson (1994) categorize three approaches to text analysis: positivist, linguistic...