Chang, Yu-Tzu; Stone, Dan N. - In: Managerial Auditing Journal 34 (2019) 8, pp. 895-923
Purpose: This paper aims to introduce the emerging artificial-intelligence-based readability metrics (Coh-Metrix) to examine the effects of firm size on audit proposal readability. Design/methodology/approach: Coh-Metrix readability measures use emerging computation linguistics technology to...