The digital transformation of corporate reporting–a systematic literature review and avenues for future research
R Lombardi, G Secundo - Meditari Accountancy Research, 2021 - emerald.com
Purpose This paper aims to provide a systematic literature review (SLR) of the relationship
between smart and digital technologies and organisations' reporting processes, proposing a …
between smart and digital technologies and organisations' reporting processes, proposing a …
Natural language processing in accounting, auditing and finance: A synthesis of the literature with a roadmap for future research
IE Fisher, MR Garnsey… - Intelligent Systems in …, 2016 - Wiley Online Library
Natural language processing (NLP) is a part of the artificial intelligence domain focused on
communication between humans and computers. NLP attempts to address the inherent …
communication between humans and computers. NLP attempts to address the inherent …
Data mining applications in accounting: A review of the literature and organizing framework
FA Amani, AM Fadlalla - International Journal of Accounting Information …, 2017 - Elsevier
This paper explores the applications of data mining techniques in accounting and proposes
an organizing framework for these applications. A large body of literature reported on …
an organizing framework for these applications. A large body of literature reported on …
The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics
JAS De Souza, JC Rissatti, S Rover… - Research in International …, 2019 - Elsevier
Managers can intentionally reduce the readability of narrative accounting disclosures by
making them more complex. This assumption is theoretically called the management …
making them more complex. This assumption is theoretically called the management …
Sources of stakeholder salience in the responsible investment movement: why do investors sign the principles for responsible investment?
AAA Majoch, AGF Hoepner, T Hebb - Journal of Business Ethics, 2017 - Springer
Since its inception in 2006, the United Nations-backed Principles for Responsible
Investment (PRI) have grown to over 1300 signatories representing over $45 trillion. This …
Investment (PRI) have grown to over 1300 signatories representing over $45 trillion. This …
Classifying internal audit quality using textual analysis: the case of auditor selection
Purpose This paper aims to assess internal audit quality (IAQ) by using automated textual
analysis of disclosures of internal audit mechanisms in annual reports. Design/methodology …
analysis of disclosures of internal audit mechanisms in annual reports. Design/methodology …
[HTML][HTML] The application of text mining in accounting
E Senave, MJ Jans, RP Srivastava - International Journal of Accounting …, 2023 - Elsevier
By facilitating the derivation of knowledge and qualitative measures from textual data, text
mining techniques have come into vogue in various domains and industries. Namely in …
mining techniques have come into vogue in various domains and industries. Namely in …
Unleashing efficiency and insights: Exploring the potential applications and challenges of ChatGPT in accounting
J Zhao, X Wang - Journal of Corporate Accounting & Finance, 2024 - Wiley Online Library
ChatGPT, an advanced natural language processing (NLP) model based on GPT‐4
architecture, demonstrates exceptional ability in comprehending, interpreting, and …
architecture, demonstrates exceptional ability in comprehending, interpreting, and …
Multimedia social big data: Mining
The rapid evolution and adoption of the SMAC (Social media, Mobile, Analytics and Cloud)
technology paradigm, has generated massive volumes of human-centric, real-time …
technology paradigm, has generated massive volumes of human-centric, real-time …
Liquidity and market efficiency in the world's largest carbon market
We investigate liquidity and market efficiency on the world's largest carbon exchange,
IntercontinentalExchange Inc.'s European Climate Exchange (ECX), by using intraday short …
IntercontinentalExchange Inc.'s European Climate Exchange (ECX), by using intraday short …