Auditors must now not only evaluate the accuracy of financial numbers but could soon be required to provide assurance on the information regarding the environmental, social justice, and good governance (ESG) claims made by its clients (SEC 2021; Harrington and Garzon 2022). Double-materiality refers...

Using Reuters data and machine learning, this paper explores the potential role of linguistic features of 972,144 business news headlines in going-concern opinion predictions. This research identifies 26,857 firm-year observations from their headlines from 2004 to 2016. For each observation in...

Purpose This paper aims to understand, examine and interpret the main concerns and emotions of the people regarding COVID-19 pandemic in the UK, the USA and India using Data Science measures. Design/methodology/approach This study implements unsupervised and supervised machine learning methods,...

Purpose – The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations of varying sizes, business purposes and levels of technical sophistication. Design/methodology/approach...