article

Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research

Authors:

Ingrid E. Fisher,

Margaret R. Garnsey,

Mark E. HughesAuthors Info & Claims

International Journal of Intelligent Systems in Accounting and Finance Management, Volume 23, Issue 3

Pages 157 - 214

https://doi.org/10.1002/isaf.1386

Published: 01 July 2016 Publication History

Abstract

Natural language processing NLP is a part of the artificial intelligence domain focused on communication between humans and computers. NLP attempts to address the inherent problem that while human communications are often ambiguous and imprecise, computers require unambiguous and precise messages to enable understanding. The accounting, auditing and finance domains frequently put forth textual documents intended to communicate a wide variety of messages, including, but not limited to, corporate financial performance, management's assessment of current and future firm performance, analysts' assessments of firm performance, domain standards and regulations as well as evidence of compliance with relevant standards and regulations. NLP applications have been used to mine these documents to obtain insights, make inferences and to create additional methodologies and artefacts to advance knowledge in accounting, auditing and finance. This paper synthesizes the extant literature in NLP in accounting, auditing and finance to establish the state of current knowledge and to identify paths for future research. Copyright © 2016 John Wiley & Sons, Ltd.

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Cullinan CHolowczak RLouton DSaraoglu H(2023)Costs associated with exit or disposal activitiesInternational Journal of Intelligent Systems in Accounting and Finance Management10.1002/isaf.154530:4(173-191)Online publication date: 20-Dec-2023
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Index Terms

Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research
1. Applied computing
  1. Enterprise computing
    1. Business process management

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International Journal of Intelligent Systems in Accounting and Finance Management Volume 23, Issue 3

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García-Méndez Sde Arriba-Pérez FBarros-Vila AGonzález-Castaño F(2022)Detection of temporality at discourse level on financial news by combining Natural Language Processing and Machine LearningExpert Systems with Applications: An International Journal10.1016/j.eswa.2022.116648197:COnline publication date: 18-May-2022
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