Product Information:-

  • Journals
  • Books
  • Case Studies
  • Regional information
Request a service from our experts.

Textual-Analysis for Research in Professional Judgment and Decision Making, Audit and Assurance, Risk, Control, Governance, and Regulation


Special issue call for papers from Managerial Auditing Journal

Guest Editor:

Louise Hayes, University of Guelph, Canada, louise.hayes@uoguelph.ca

What is the special issue about?

This special issue focusses on research using text analytics in the topic areas covered by MAJ. The explosion in machine-readable text, coupled with developments in textual analysis methods and tools, has expanded possibilities for rigorous research in the accounting and auditing literatures. However, the application of text analytics to answer questions about assurance, governance, risk, control, regulation, professional judgement and other topics of interest to MAJ readers is not well covered in leading accounting journals. Thus, there is an opportunity to help develop this approach by describing, promoting, and modelling high quality textual analysis for other researchers to learn from and emulate.

At the recent European Accounting Association conference in Valencia, a distinguished panel of speakers advocated the use of text analysis in accounting research. The aims of this special issue of MAJ will be to highlight the use of both simple and complex text analytics approaches for addressing a variety of issues of interest to readers of MAJ.

This special issue will focus on topics related to Research in Professional Judgment and Decision Making, Audit and Assurance, Risk, Control, Governance, and Regulation and the aim of this special issue is to: Evaluate research questions and hypotheses about audit, governance, risk, control, and regulation by applying textual analysis to collections of text such as:

  • Auditor disclosures
  • Annual reports and other corporate filings
  • Press releases
  • Social media postings
  • Corporate websites
  • Earnings conference call transcripts
  • Biographies of Board members, audit committee members and C-suite managers
  • Regulators’ pronouncements and comments
  • Study the effects of text complexity and other textual features on judgment and decision making
  • Compare the efficacy of text analytic techniques and thesauri (word lists) used in studies of audit, governance, risk, control, regulation, and professional judgement.

Submissions and Deadlines

  • To submit a paper, please use ScholarOne Manuscripts, the online submission and peer review system. Registration and access is available at: http://mc.manuscriptcentral.com/maj
  • Full information and guidance on using ScholarOne Manuscripts is available at the Emerald ScholarOne Manuscripts Support Centre: http://msc.emeraldinsight.com
  • Please ensure you have read the author guidelines before submitting
  • Submission deadline: October 1, 2017
  • If you are interested in reviewing papers for this issue, please register as a reviewer in ScholarOne
  • If you have any questions about the special issue or your intended submission, please contact the guest editor above.

References

1.    Boritz, J.E., L. Hayes and J. Lim, “A Content Analysis of Auditors’ Reports on IT Internal Control Weaknesses: The comparative advantages of an automated approach to control weakness identification” International Journal of Accounting Information Systems Vol. 14, No. 2 (June) 2013: 138-163.
2.    Boritz, J.E., Louise Hayes and Lev Timoshenko. Determinants of the Readability of SOX 404 Reports. Journal of Emerging Technologies in Accounting Vol. 13, No. 2 (Fall) 2016: 145-168.
3.    Justin Grimmer and Brandon M. Stewart Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts Political Analysis  Vol. 21, No. 3 (Summer 2013), pp. 267-297
4.    Reuven Lehavy, Feng Li, and Kenneth Merkley (2011) The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts. The Accounting Review: May 2011, Vol. 86, No. 3, pp. 1087-1115.
5.    Qi Liu Textual Analysis: A Burgeoning Research Area in Accounting Journal of Emerging Technologies in Accounting Dec 2016, Vol. 13, No. 2 (Fall 2016) pp. 89-91
6.    Yla R. Tausczik and James W. Pennebaker The Psychological Meaning of Words: LIWC and Computerized Text Analysis Methods, Journal of Language and Social Psychology December 8, 2009