A textual analysis of the US Securities and Exchange Commission's accounting and auditing enforcement releases relating to the Sarbanes-Oxley Act
Sergio Davalos, Ehsan H. Feroz
| Year of publication: |
2022
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|---|---|
| Authors: | Davalos, Sergio ; Feroz, Ehsan H. |
| Published in: |
Intelligent systems in accounting, finance & management. - New York, NY [u.a.] : Wiley, ISSN 2160-0074, ZDB-ID 2379344-2. - Vol. 29.2022, 1, p. 19-40
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| Subject: | accounting and auditing enforcement release (AAER) | bag of words | classification | data mining | K-NN | naive Bayes | Sarbanes Oxley Act 2002 | SEC | SOX 2002 | supervised learning | SVM | text mining | textual analysis | topic modeling | Internes Kontrollsystem | Internal control | USA | United States | Data Mining | Data mining | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Bilanzrecht | Accounting law | Finanzmarktaufsicht | Financial supervision | Unternehmenspublizität | Corporate disclosure | Text |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1002/isaf.1506 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013274235