Tobias Steindl

University of Regensburg

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Scholarly Papers (1)

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The Informational Content of Key Audit Matters: Evidence from Using Artificial Intelligence in Textual Analysis

Number of pages: 51 Posted: 31 May 2023
Stephan Küster, Tobias Steindl and Max Goettsche
Free University of Berlin (FUB) - Department of Finance, Accounting and Taxation, University of Regensburg and Catholic University of Eichstaett-Ingolstadt
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Abstract:

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audit reporting; key audit matters; prediction; natural language processing; FINBERT; goodwill impairment