Construction of a dictionary for automated discrimination of auditor’s opinion type

This paper presents a simplified procedure for construction of a tone dictionary used for the automated recognition of the auditor's opinion type. The study was based on audit opinions prepared in the Polish language. Our sample consists of 362 reports for the period 2013-2016. It served as a b...

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Bibliographic Details
Main Authors: Piotr Staszkiewicz, Jan Michalak
Format: Article
Language:English
Published: Rada Naukowa SKwP 2018-11-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0012.7315