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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/129314


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    題名: Why Does Decomposed Audit Proposal Readability Differ by Audit Firm Size? A Coh-Metrix Approach
    作者: 張祐慈
    Chang, Yu-Tzu
    Stone, Dan
    貢獻者: 會計系
    關鍵詞: Readability;Text analytics;Audit proposal;Coh-Metrix
    日期: 2019-05
    上傳時間: 2020-04-20 14:45:47 (UTC+8)
    摘要: Purpose – This paper aims to introduce the emerging artificial-intelligence-based readability metrics (CohMetrix) to examine the effects of firm size on audit proposal readability. Design/methodology/approach – Coh-Metrix readability measures use emerging computation linguistics technology to better assess document readability. These metrics measure co-relations of words, sentences and paragraphs on multi-dimensions rather than adopting the unidimensional “bag of words” approach that examines words in isolation. Using eight Coh-Metrix orthogonal principal component factors, the authors analyze the Chang and Stone (2019) data set comprised of 370 hand-collected audit proposals submitted by audit firms for the US state and local governments’ audit service contracts. Findings – Audit firm size has a significant impact on the readability of audit proposals. Specifically, as measured by the traditional readability metric, the proposals from smaller firms are more readable than those submitted by larger firms. Furthermore, decomposed readability metrics indicate that smaller firm proposals evidence stronger (deep) text cohesion, whereas larger firm proposals evidence a stronger narrative structure and higher connectivity (relational indicators) among proposal elements. Unlike the traditional readability metric, however, the emergent readability metrics are uncorrelated with auditor selection. Research limitations/implications – Work remains to develop and validate Coh-Metrix measures that are specific to the context of accounting and auditing practice. Future research can use emerging readability measures to examine various textual features (e.g. text cohesion) in finance or accounting related documents. Practical implications – The results provide practitioners with insight into the proposal writing strategies and practices of larger and smaller firms. In addition, the results highlight the differing audit firm selection outcomes from traditional and Coh-Metrix readability metrics. Originality/value – This study introduces new data and holistic readability measures to the auditing literature.
    關聯: Managerial Auditing Journal, vol. 34, issue 8, 895-923
    資料類型: article
    顯示於類別:[會計學系] 期刊論文

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