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Reihaneh Kouhi Esfahani

affiliation not provided to SSRN

SCHOLARLY PAPERS

1

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23

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0

Scholarly Papers (1)

1.

Paradigm Shifts in Accounting Research under AI and ML: A Longitudinal Topic Modeling Analysis

Number of pages: 51 Posted: 11 Feb 2026
Reihaneh Kouhi Esfahani, Mikko Ranta and Mika Ylinen
affiliation not provided to SSRN, University of Vaasa - Department of Accounting and Finance and University of Vaasa
Downloads 23 (1,424,331)

Abstract:

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Topic Modeling, AI in Accounting, Rogers’ Diffusion of Innovation, Kuhn’s Paradigm Shift, BERTopic, LDAseqModel