Managerial Ability and the Tone of Emphasis of Matter Paragraphs in Auditor Reports: A Natural Language Processing Approach
ObjectiveAuditors have a degree of flexibility in choosing the wording and phrasing of Emphasis of Matter (EOM) paragraphs in audit reports, and their content is often influenced by interactions between auditors and client managers during the drafting process. This study examines the relationship be...
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| Autor principal: | |
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| Formato: | Artigo |
| Idioma: | Persa |
| Publicado em: |
University of Tehran
2025-06-01
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| coleção: | بررسیهای حسابداری و حسابرسی |
| Assuntos: | |
| Acesso em linha: | https://acctgrev.ut.ac.ir/article_102058_1b14e162af3f7c531591389a107f9c27.pdf |
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