1-6 of 6
Keywords: readability
Close
Sort by
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 (2022) 19 (2): 187–197.
Published: 01 September 2022
..., to analyze the Management Discussion and Analysis (MD&A) sections of annual reports to determine if significant differences in text readability are present between bankrupt and nonbankrupt companies. When applying Coh-Metrix indices, the MD&A sections of nonbankrupt companies appear to be easier...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (1): 69–78.
Published: 01 March 2022
...Nancy Uddin; Vasundhara Chakraborty ABSTRACT Requirement of G4 standards as common practice in sustainability reporting makes it important to understand the readability of such reports. This study contributes to the extant body of literature by assessing the readability of sustainability reports...
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 53–76.
Published: 01 September 2021
...Ekaete Efretuei ABSTRACT In this study, I examine variations in the textual complexity of annual report narrative disclosures using the Fog Readability Index and Fin-Neg word list Tone Index given year and industry effects. I analyze accounting narrative readability and tone based on firm years...
Journal Articles
Journal of Emerging Technologies in Accounting (2020) 17 (1): 63–70.
Published: 01 March 2020
.... In addition, this study investigates the linguistic characteristics of cloud ERP providers' data processing agreements including readability, litigious language, and uncertainty language. The findings of this study can help organizations to have a better understanding of the data process practices of cloud...
Journal Articles
Journal of Emerging Technologies in Accounting (2016) 13 (2): 145–168.
Published: 01 September 2016
...J. Efrim Boritz; Louise Hayes; Lev M. Timoshenko ABSTRACT This study examines SOX 404 reports with fiscal year-ends between 2004 and 2014 to determine their readability as measured by the FOG Index. We investigate the association between readability and company characteristics, auditor type...