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Three essays on textual analysis and audit quality
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Title
Three essays on textual analysis and audit quality
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Yoon
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Yangin
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1980
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YANGIN YOON
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author
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Moffitt
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Kevin
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Kevin Moffitt
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chair
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Vasarhelyi
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Miklos
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Miklos Vasarhelyi
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internal member
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Brown-Liburd
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Helen
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Helen Brown-Liburd
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Martinez Conesa
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Isabel Martinez Conesa
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Rutgers University
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Graduate School - Newark
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theses
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2020
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2020-10
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English
Abstract
This dissertation comprises three essays. The first two apply textual analysis methodologies in the accounting and auditing domain and the last essay investigates materiality as a key audit component.
The first essay develops a novel measurement, named management self-efficacy, by analyzing earnings conference call transcripts. This measurement captures managers’ level of judgment about the ability of their company to achieve its goals. This essay provides empirical evidence of the negative association between the level of management self-efficacy and the company’s future financial performance. This result supports the overconfidence and obfuscation arguments. This study also introduces a natural language processing methodology that uses artificial neural networks for dictionary building.
The second essay documents the usefulness of the textual analysis of earnings conference calls in identifying accounting misreporting. This essay demonstrates that differences in tone between CEOs and CFOs can predict misstatements in financial statements. When accounting misreporting exists, the negative tone of CFOs during Q&A session increases significantly more than that of the CEOs. This essay documents the empirical evidence regarding narrative tone sensitivities based on a person’s job title and related personal characteristics.
The third essay concerns the materiality level, an important aspect of auditing. An external auditor sets a materiality level at an early stage of the auditing process and the subsequent audit procedures and results are directly affected by this level. However, due to the scarcity of archival data, few studies have considered the determinants of the materiality level. This essay provides empirical evidence that both new clients and long-tenured clients have a higher materiality level than other clients. Furthermore, the materiality level is negatively associated with the modified audit opinion when it is a new client.
The first essay develops a novel measurement, named management self-efficacy, by analyzing earnings conference call transcripts. This measurement captures managers’ level of judgment about the ability of their company to achieve its goals. This essay provides empirical evidence of the negative association between the level of management self-efficacy and the company’s future financial performance. This result supports the overconfidence and obfuscation arguments. This study also introduces a natural language processing methodology that uses artificial neural networks for dictionary building.
The second essay documents the usefulness of the textual analysis of earnings conference calls in identifying accounting misreporting. This essay demonstrates that differences in tone between CEOs and CFOs can predict misstatements in financial statements. When accounting misreporting exists, the negative tone of CFOs during Q&A session increases significantly more than that of the CEOs. This essay documents the empirical evidence regarding narrative tone sensitivities based on a person’s job title and related personal characteristics.
The third essay concerns the materiality level, an important aspect of auditing. An external auditor sets a materiality level at an early stage of the auditing process and the subsequent audit procedures and results are directly affected by this level. However, due to the scarcity of archival data, few studies have considered the determinants of the materiality level. This essay provides empirical evidence that both new clients and long-tenured clients have a higher materiality level than other clients. Furthermore, the materiality level is negatively associated with the modified audit opinion when it is a new client.
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Management
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Rutgers University Electronic Theses and Dissertations
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1 online resource (ix, 165 pages)
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Ph.D.
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Includes bibliographical references
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ETD doctoral
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Graduate School - Newark Electronic Theses and Dissertations
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doi:10.7282/t3-qe06-0758
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The author owns the copyright to this work.
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YOON
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YANGIN
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2020-09-23 01:33:51
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YANGIN YOON
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Rutgers University. Graduate School - Newark
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I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
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Copyright protected
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Open
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Permission or license
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