..., semi-structured interviews with ten experienced accounting and finance professionals drawn from corporate, auditing and regulatory settings. Interview transcripts were analysed using a multi-stage approach: manual thematic analysis to identify core patterns and mechanisms; sentiment analysis using...

... of the sentiment analysis, performed using the TextBlob library. The study was conducted between December 28, 2011, and December 30, 2021, over 10 years, to obtain better results by feeding the RNN models with a significant quantity of data by extending the period and capturing an extensive timespan. Findings...