... of speech will increase the number of contexts initially included in the analysis. Conducting the data preprocessing steps within SAS Enterprise Miner requires the user to include the Text Parsing and then Text Filter nodes in their diagram (see Figure 6 ). These nodes are located under the Text Mining...

..., USA. Supplemental materials are available, as linked in the text. Editor’s note: Accepted by David A. Wood, under the Senior Editorship of Theophanis C. Stratopoulos. 16 08 2021 24 04 2023 09 05 2023 2023 machine-learning text mining natural language...

... nonfinancial measures predictive analytics text mining Advances in technology have enabled auditors to increase their use of data analytics ( AICPA 2015a ; Coffey 2015 ; EY 2015 ; Deloitte 2018a ). These advances have facilitated the development of more sophisticated data analytical tools...

... September 2017 standard setting latent Dirichlet allocation (LDA) text mining Accounting standards provide a credible means for managers to report their firms' financial performance fairly, while consistently giving independent auditors and regulators (e.g., the Securities and Exchange...

...Jian Guan; Alan S. Levitan; Sandeep Goyal ABSTRACT Big Data presents a tremendous challenge for the accounting profession today. This challenge is characterized by, among other things, the explosive growth of unstructured data, such as text. In recent years, new text-mining methods have emerged...

... to this commentary. First, using text mining techniques on AIS article abstracts for the period 1986–2014, we identify the top research themes across three leading AIS journals (Journal of Information Systems, International Journal of Accounting Information Systems, and Journal of Emerging Technologies...