What is it about?
Internal audit quality (IAQ) by using automated textual analysis
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Why is it important?
Introduce an innovative text mining approach utilizing unstructured textual disclosure from annual reports to develop a proxy for IAQ.
Perspectives
Contributes to internal audit research by showing that models that classify IAQ can be developed by text mining the words of the textual disclosures about internal audit in annual reports.
Prof Charalambos Spathis
Aristotle University of Thesssaloniki
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This page is a summary of: Classifying internal audit quality using textual analysis: the case of auditor selection, Managerial Auditing Journal, September 2019, Emerald,
DOI: 10.1108/maj-01-2018-1785.
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