Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7239457 | Accounting, Organizations and Society | 2018 | 9 Pages |
Abstract
I describe a brief summary of the development of databases used in accounting research and discuss the research questions addressed in traditional databases and 'new' databases. The new data include online searches such as Google Trends data; textual data from corporate disclosures, analyst reports, conference call transcripts, earnings press releases, and news media articles; social network and social media data from Twitter, LinkedIn, Glassdoor, and other data. New data holds promise for research on attention or cognitive processing constraints; on tone/valence, affect, deceptiveness and credibility for capital market and financial reporting outcomes. I examine the econometric challenges of new data and suggest the potential for new data to offer new auditing tools to detect poor financial reporting, which will help to discourage earnings management.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Siew Hong Teoh,