The great losses caused by financial fraud have attracted continuous attention from
academia, industry, and regulatory agencies. More concerning, the ongoing coronavirus …

This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

We develop a deep learning model to detect emotions embedded in press conferences after
the Federal Open Market Committee meetings and examine the influence of the detected …

Financial reporting fraud and other forms of financial reporting misconduct are a significant
threat to the existence and efficiency of capital markets. This study reviews the literature on …

Big Data will have increasingly important implications for accounting, even as new types of
data become accessible. The video, audio, and textual information made available via Big …

Recent changes in technology and the media are causing significant changes in how capital
markets assimilate and respond to information. We identify important themes in the …

Financial statement fraud has been serious concern for investors, audit firms, government
regulators, and other capital market stakeholders. Intelligent financial statement fraud …

We provide insights into earnings quality from a survey of 169 CFOs of public companies
and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all …

We compare the ability of dictionary-based and machine-learning methods to capture
disclosure sentiment at 10-K filing and conference-call dates. Like Loughran and McDonald …

We examine whether firms use social media to strategically disseminate financial
information. Analyzing S&P 1500 firms' use of Twitter to disseminate quarterly earnings …