... research in financial accounting, auditing, tax, and AIS areas. LSA is a natural language processing (NLP) technique that strives to determine the relationships between a set of documents and its terms and, therefore, the ideas they contain within. LSA is a member of a family of NLP text topic...

... of the FASB’s standard-setting process as well as the relevant prior literature that explores constituent opinion on accounting regulation. Next, we discuss the framework associated with natural language processing (NLP) by illustrating how words and phrases are transformed into a mathematical representation...