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...

Purpose: This paper aims to examine the effects of firm size on audit proposal readability and audit proposal readability on auditor selection using readability metrics. Design/methodology/approach: Adopting the Flesch reading ease readability formula, the authors analyze the readability of 370...