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Put Your Best Text Forward: Introducing Textual Analysis into the Accounting Classroom.

Authors :
Fisher, Ingrid E.
Hughes, Mark E.
Janvrin, Diane J.
Source :
Issues in Accounting Education; Feb2022, Vol. 37 Issue 1, p141-195, 55p, 50 Diagrams, 5 Charts
Publication Year :
2022

Abstract

The use of textual analysis methods in the accounting profession has grown markedly over the past decade. Accounting professionals as well as business and accounting accreditors have called for accounting students to acquire an increased depth and breadth of knowledge of digital data analytics. This case enables accounting instructors, who have no previous background or experience in textual analysis, to introduce students to the use of textual analysis in accounting and allows students to conduct simple analyses using freely available software and documents retrieved from publicly available SEC filings. This case is designed for auditing, accounting information systems, fraud examination, and financial statement analysis courses, but it can be used in any accounting course in which the content of relevant documents is subject to examination. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
07393172
Volume :
37
Issue :
1
Database :
Complementary Index
Journal :
Issues in Accounting Education
Publication Type :
Academic Journal
Accession number :
156492170
Full Text :
https://doi.org/10.2308/ISSUES-19-108