The article has the descriptions of numerous analytics in empirical/archival financial accounting research. The prime focus of the case is the discussion on the key research questions important for accounting research, analytics that are used for the testing of hypotheses, and evidence.
The authors evaluate voice and text analysis, which help to develop new datasets and hypothesis tests, providing the assurance of a bright future for studies. They focus to (1) facilitate the business professionals regarding the advanced and developed analytics in accounting research and (2) enable educational institutes to follow new research opportunities, which are creative.
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