... advertisements is unknown so far. Design/methodology/approach With a text-mining approach on a large sample of 889 job ads, the authors extract information on roles, type of firm and hierarchical position of the management accountant sought. Findings The results indicate an apparent mix of different role...

... parties. Originality/value This paper avoided using merely financial statements data to detect the manager’s fraud risk index and focused on texts of board’s reports for the detection process. The capabilities of data mining and text mining methods for detecting the manager’s fraud risk index using...