{"id":"https://openalex.org/W4281644314","doi":"https://doi.org/10.2308/ajpt-2020-078","title":"On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures","display_name":"On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures","publication_year":2022,"publication_date":"2022-06-10","ids":{"openalex":"https://openalex.org/W4281644314","doi":"https://doi.org/10.2308/ajpt-2020-078"},"language":"en","primary_location":{"id":"doi:10.2308/ajpt-2020-078","doi":"https://doi.org/10.2308/ajpt-2020-078","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-2020-078","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Auditing: A Journal of Practice &amp; Theory","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5015682883","display_name":"Andrea Rozario","orcid":"https://orcid.org/0000-0003-2740-2387","observed_orcids":["https://orcid.org/0000-0003-2740-2387"]},"institutions":[{"id":"https://openalex.org/I157725225","display_name":"University of Illinois Urbana-Champaign","ror":"https://ror.org/047426m28","country_code":"US","type":"education","lineage":["https://openalex.org/I157725225"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Andrea M. Rozario","raw_affiliation_strings":["University of Illinois at Urbana-Champaign"],"raw_orcid":"https://orcid.org/0000-0003-2740-2387","affiliations":[{"raw_affiliation_string":"University of Illinois at Urbana-Champaign","institution_ids":["https://openalex.org/I157725225"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5049215719","display_name":"Miklos Antal Vasarhelyi","orcid":"https://orcid.org/0000-0003-3205-476X","observed_orcids":["https://orcid.org/0000-0003-3205-476X"]},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Miklos A. Vasarhelyi","raw_affiliation_strings":["Rutgers, The State University of New Jersey"],"raw_orcid":"https://orcid.org/0000-0003-3205-476X","affiliations":[{"raw_affiliation_string":"Rutgers, The State University of New Jersey","institution_ids":["https://openalex.org/I102322142"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033868166","display_name":"Tawei Wang","orcid":"https://orcid.org/0000-0002-4755-3652","observed_orcids":["https://orcid.org/0000-0002-4755-3652","https://orcid.org/0009-0003-2136-1550"]},"institutions":[{"id":"https://openalex.org/I118353179","display_name":"DePaul University","ror":"https://ror.org/04xtx5t16","country_code":"US","type":"education","lineage":["https://openalex.org/I118353179"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Tawei Wang","raw_affiliation_strings":["DePaul University"],"raw_orcid":"https://orcid.org/0000-0002-4755-3652","affiliations":[{"raw_affiliation_string":"DePaul University","institution_ids":["https://openalex.org/I118353179"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.8931,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.95919624,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"42","issue":"2","first_page":"207","last_page":"229"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/twitter","display_name":"Twitter","score":0.6140000224113464},{"id":"https://openalex.org/keywords/consumer-interest","display_name":"consumer interest","score":0.671999990940094},{"id":"https://openalex.org/keywords/consumer-confidence","display_name":"consumer confidence","score":0.9459999799728394},{"id":"https://openalex.org/keywords/audit-risk-assessment","display_name":"audit risk assessment","score":0.6050000190734863},{"id":"https://openalex.org/keywords/analytical-methods","display_name":"analytical methods","score":0.9710000157356262},{"id":"https://openalex.org/keywords/social-media-data","display_name":"social media data","score":0.6650000214576721},{"id":"https://openalex.org/keywords/error-detection","display_name":"error detection","score":0.5680000185966492},{"id":"https://openalex.org/keywords/audit-planning","display_name":"audit planning","score":0.6320000290870667}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.7438169121742249},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6912020444869995},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5558199882507324},{"id":"https://openalex.org/C185798385","wikidata":"https://www.wikidata.org/wiki/Q1161707","display_name":"Benchmark (surveying)","level":2,"score":0.5487986207008362},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.4448421895503998},{"id":"https://openalex.org/C96405632","wikidata":"https://www.wikidata.org/wiki/Q1128416","display_name":"Consumer confidence index","level":2,"score":0.42311370372772217},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.17464080452919006},{"id":"https://openalex.org/C13280743","wikidata":"https://www.wikidata.org/wiki/Q131089","display_name":"Geodesy","level":1,"score":0.0},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/ajpt-2020-078","doi":"https://doi.org/10.2308/ajpt-2020-078","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-2020-078","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Auditing: A Journal of Practice &amp; Theory","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W574050849","https://openalex.org/W1906794760","https://openalex.org/W1972282968","https://openalex.org/W1976976627","https://openalex.org/W1984248271","https://openalex.org/W2020791398","https://openalex.org/W2038519406","https://openalex.org/W2040256973","https://openalex.org/W2044376291","https://openalex.org/W2066147459","https://openalex.org/W2072068236","https://openalex.org/W2090838857","https://openalex.org/W2113699313","https://openalex.org/W2135520917","https://openalex.org/W2145514682","https://openalex.org/W2223222934","https://openalex.org/W2315754401","https://openalex.org/W2323881768","https://openalex.org/W2325258054","https://openalex.org/W2585414899","https://openalex.org/W2600032796","https://openalex.org/W2652344249","https://openalex.org/W2680682630","https://openalex.org/W2760943869","https://openalex.org/W2768348111","https://openalex.org/W2768966295","https://openalex.org/W2775426598","https://openalex.org/W2901249260","https://openalex.org/W2915679416","https://openalex.org/W2952116149","https://openalex.org/W2990168612","https://openalex.org/W3081441389","https://openalex.org/W3122028149","https://openalex.org/W3122634837","https://openalex.org/W3122946648","https://openalex.org/W3123042598","https://openalex.org/W3124798136","https://openalex.org/W3125521553","https://openalex.org/W3126008086"],"related_works":["https://openalex.org/W4309028364","https://openalex.org/W6990641158","https://openalex.org/W2768966295","https://openalex.org/W2989702523","https://openalex.org/W2340125183","https://openalex.org/W3135877887","https://openalex.org/W3201675609","https://openalex.org/W193389149","https://openalex.org/W7046317971","https://openalex.org/W2895871601"],"abstract_inverted_index":{"SUMMARY":[0],"We":[1,39,59],"examine":[2],"whether":[3],"consumer-generated":[4,41],"tweets":[5],"about":[6],"purchases":[7],"(interest)":[8],"and":[9,77,115,128],"sentiment":[10],"are":[11,91],"useful":[12,119],"in":[13,20,29,36,51,86,112,120],"assessing":[14],"the":[15,21,25,75,103,145],"risk":[16,146],"of":[17,24,80,105,139,144,147],"misstated":[18,148],"revenue":[19],"planning":[22],"stage":[23],"audit,":[26],"as":[27],"reflected":[28],"improvements":[30],"to":[31,46,63,93,125],"analytical":[32,81,121],"procedures,":[33],"for":[34,48,83],"firms":[35,85],"consumer-facing":[37,53,87],"industries.":[38,88],"obtain":[40],"tweeting":[42],"activities":[43],"from":[44,55],"2012":[45],"2017":[47],"76":[49],"companies":[50],"20":[52],"industries":[54,114],"a":[56,64],"data":[57],"provider.":[58],"find":[60],"that,":[61],"relative":[62],"benchmark":[65],"model,":[66],"Twitter":[67,106],"consumer":[68,72,107],"interest,":[69],"but":[70],"not":[71],"sentiment,":[73],"improves":[74,141],"prediction":[76],"error-detection":[78],"ability":[79],"procedures":[82,122],"most":[84],"Our":[89],"findings":[90],"robust":[92],"different":[94],"model":[95],"settings.":[96],"In":[97],"additional":[98],"tests,":[99],"we":[100],"observe":[101],"that":[102,116,135],"effect":[104],"interest":[108],"is":[109],"more":[110],"pronounced":[111],"smaller":[113],"it":[117],"remains":[118],"when":[123],"compared":[124],"firms\u2019":[126],"advertising":[127],"employee":[129],"headcount.":[130],"Together,":[131],"our":[132],"results":[133],"suggest":[134],"this":[136],"new":[137],"source":[138],"information":[140],"auditors\u2019":[142],"assessments":[143],"revenue.":[149]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":8},{"year":2022,"cited_by_count":4}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2022-06-13T00:00:00"}
