Knowledge representation framework of accounting event in corpus-based financial report text
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DOI: 10.1007/s10586-018-2153-8
Abstract: As the financial report has entered the “era of annotation” (Fan and Zhang in Contemp Accout Res 29(1):38–42 2012), and the length of the unstructured information in the financial report has far exceeded the financial… read more here.
Keywords: information; accounting event; framework accounting; report ... See more keywords
Financial report readability and audit fees: a simultaneous equation approach
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DOI: 10.1108/maj-02-2019-2177
Abstract: Purpose This paper aims to investigate whether audit fees and financial report readability are bi-directionally related. Design/methodology/approach The authors test their hypotheses with empirical data. Specifically, they adopt a two-stage simultaneous equation regression model to… read more here.
Keywords: audit; audit fees; report readability; financial report ... See more keywords