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Keywords: Textual analysis
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2024) 39 (7): 799–820.
Published: 14 October 2024
...Zenglian Zhang; Wen Shi Purpose This paper aims to investigate how digitalization empowers government auditing with technical power to serve national governance better. Design/methodology/approach This study measures the audit digitalization (AD) index by textual analysis method and matches...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (1): 85–128.
Published: 10 October 2022
... firms from 2011 to 2021, the authors perform textual analysis on sustainability practices from annual reports and sustainability report disclosures and include this variable in various regression models that assess firm valuation. The authors also use propensity score matching and Heckman two-stage...
