Showing 1 - 5 of 5
Persistent link: https://www.econbiz.de/10009751175
The aim of this study is to introduce an innovative text mining approach to assess firms' risks using unstructured textual disclosure from annual reports. Specifically, we use Natural Language Processing techniques to extract firms' self-identified risks including financial, strategic,...
Persistent link: https://www.econbiz.de/10012954877
Persistent link: https://www.econbiz.de/10012872425
Persistent link: https://www.econbiz.de/10014481132
This study examines Big N auditors' client risk management strategy in response to the risk of upward (i.e., income-increasing) earnings management in the post-SOX era. Specifically, we empirically study the relation between clients' signed discretionary accruals and subsequent audit pricing and...
Persistent link: https://www.econbiz.de/10013094933