Natural language is a key form of communication in the capital markets. Textual analysis is the application of Natural Language Processing (NLP) to textual data for automated information extraction or measurement. We survey publications in top accounting journals and describe the trend and...

Effective consultation is critical for improving the audit of estimates. In an experiment where audit managers acted as consultants to other auditors, we examine conditions in which consultants either recommend estimates that differ substantially from advice-seekers' assessments (contrariness)...

Effective consultation is critical for improving the audit of estimates. In an experiment where audit managers acted as consultants to other auditors, we examine conditions in which consultants either recommend estimates that differ substantially from advice-seekers' assessments (contrariness)...