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Keywords: large-language model
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Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (2): 53–72.
Published: 01 October 2024
... Section 404 of the Sarbanes-Oxley Act from 2011 through 2020, we provide a robust tool for textual analytics. Additionally, we apply OpenAI’s large-language model neural networks for classification as a comparison point. We expand identification of ITW categories such as Design, Security, and Outsourcing...
Includes: Supplementary data