Put Your Best Text Forward: Introducing Textual Analysis into the Accounting Classroom

The use of textual analysis methods in the accounting profession has grown markedly over the past decade. Accounting professionals as well as business and accounting accreditors have called for accounting students to acquire an increased depth and breadth of knowledge of digital data analytics. This...

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Bibliographic Details
Published in:Issues in accounting education 2022-02, Vol.37 (1), p.141-195
Main Authors: Fisher, Ingrid E., Hughes, Mark E., Janvrin, Diane J.
Format: Article
Language:English
Subjects:
Accounting
College students
Data analysis
Financial reporting
Teaching methods
Text analysis
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Summary:The use of textual analysis methods in the accounting profession has grown markedly over the past decade. Accounting professionals as well as business and accounting accreditors have called for accounting students to acquire an increased depth and breadth of knowledge of digital data analytics. This case enables accounting instructors, who have no previous background or experience in textual analysis, to introduce students to the use of textual analysis in accounting and allows students to conduct simple analyses using freely available software and documents retrieved from publicly available SEC filings. This case is designed for auditing, accounting information systems, fraud examination, and financial statement analysis courses, but it can be used in any accounting course in which the content of relevant documents is subject to examination.
ISSN:0739-3172
1558-7983
DOI:10.2308/ISSUES-19-108