An Analysis of the Concepts Closely Related to Financial Audit Using NLP Tools

In this paper the authors have analyzed scientific data regarding publications in the field of Financial Audit available on Web of Science online platform, in the Core Collection database. Starting from concatenations of abstracts, titles and keywords provided by both the creators and the journals, the authors of this paper extracted related concepts and corresponding importance scores using IBM Watson's public Natural Language Processing tool and then they aggregated them using SQL queries. The results show the best associated topics with term they were looking for, namely “Financial Audit”. They also reveal the evolution of the frequency of publications considering the aforementioned topic. The authors of this paper planed and succeeded in finding the evolution of the publication frequency for the starting concept and also for the ones identified as most related using the same online platform and the database above, and further perform regression analyzes of the resulting multiple time series using Data Mining and Statistical tools