...-use rights only Content analysis Audit Text mining Transparency report Semantic analysis Financial scandals have put the accounting profession under the spotlight on many occasions along the years. In fact, the last financial crisis in the USA (US) and the European Union (EU) showed...

...Georgia Boskou; Efstathios Kirkos; Charalambos Spathis Purpose This paper aims to assess internal audit quality (IAQ) by using automated textual analysis of disclosures of internal audit mechanisms in annual reports. Design/methodology/approach This paper uses seven text mining techniques...