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June 2020 » Textual Analysis for Risk Profiles...
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Manlu Liu, PhD, and Kean Wu, PhD, and Rong Yang, PhD, and Yang Yu, PhD
In BriefTechnology can be used by auditors to evaluate the risks presented by engagements. This article introduces a Natural Language Processing (NLP) approach to conduct textual analysis of unstructured data from financial reports. Using NLP, corporate annual risk profiles are generated from 10-K filings and validated. The results indicate that auditors are more likely to issue modified audit opinions and internal control material weaknesses for clients with higher self-identified risks.
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