原创力文档using lexical bundles to discriminate between fraudulent and non-fraudulent financial reports（欺诈和non-fraudulent使用词汇包区分财务报告）.pdfVIP
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using lexical bundles to discriminate between fraudulent and non-fraudulent financial reports（欺诈和non-fraudulent使用词汇包区分财务报告）
Using Lexical Bundles to Discriminate between
Fraudulent and Non-fraudulent Financial Reports
Abstract
This is the first study to analyze language at the phraseological level of fraudulent and
non-fraudulent MDAs. Specifically, we analyzed lexical bundles, phrases that are at
least four words in length and occur in text at a minimum pre-specified rate. In this paper
we used Natural Language Processing (NLP) techniques to extract lexical bundles from
202 Management’s Discussion and Analysis (MDA) sections of annual 10-K reports,
101 of which were fraudulent. We found which lexical bundles occurred most often in
each set of MDAS those bundles that were used at a significantly different rate. We
then provided a theoretical basis for the difference in the use of bundles with loaded
connotations. In sum, we propose the technique of analyzing language at the lexical
bundle level as a potential auditing tool for assessing risk in audit engagements.
Keywords: (fraudulent financial reporting, lexical bundles, phraseology, 10-K, natural
language processing)
Introduction
Recent research has investigated deceptive language in fraudulent annual reports and
quarterly earnings conference calls as an auditing tool for assessing engagement risk.
The linguistic indicators used for the analyses have generally consisted of readability
cues (Li, 2008), psycho-social dictionaries (Larcker Zakolyukina, 2010) such as those
used in Linguistic Inquiry and Word Count (LIWC) (Pennebaker Graybeal, 2001), and
1
cues indicating word and sentence complexity (Humpherys, Moffitt, Burns, Burgoon,
Felix, 2011; Moffitt Burns, 2009). Several researchers (Bournois Point, 2006;
Merkyl-Davies Brennan, 2007a, 2007b; Ruther
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