... relation between sustainability practices and firm value is stronger among firms with a higher level of annual report readability. Originality/value Considering the conflicting evidence in the literature on the economic benefits of sustainability practices, this study takes advantage...

...Yu-Tzu Chang; Dan N. Stone Purpose This paper aims to introduce the emerging artificial-intelligence-based readability metrics (Coh-Metrix) to examine the effects of firm size on audit proposal readability. Design/methodology/approach Coh-Metrix readability measures use emerging computation...

...Yu-Tzu Chang; Dan N. Stone Purpose This paper aims to examine the effects of firm size on audit proposal readability and audit proposal readability on auditor selection using readability metrics. Design/methodology/approach Adopting the Flesch reading ease readability formula, the authors...