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Keywords: Text analytics
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Journal Articles
Meditari Accountancy Research (2026) 34 (7): 264–294.
Published: 20 May 2026
... analysis Text analytics Tone analysis KAM tone profile A common critique against public companies’ audit reports before the introduction of key audit matters (KAM) was the lack of information value they provided (Czerney et al., 2019 ; Gold and Heilmann, 2019 ; Kaplan et al...

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