The SEC's Proposed IFRS Roadmap: An analysis of comment letters using content analysis and textual software

Ajay Adhikari, Luis Betancourt and Faleh Alshameri

Journal of International Accounting, Auditing and Taxation, 2014, vol. 23, issue 2, 98-108

Abstract: We examine comment letters written in response to the SEC's Proposed IFRS Roadmap using traditional content analysis and CLUTO, a unique text clustering software. We find that while there is strong support for the idea of one set of high quality global accounting standards, a majority of respondents are opposed to the proposed roadmap. Additionally, our results suggest that comments received systematically differ with respondent characteristics such as respondent type, firm characteristics, and industry affiliation. Finally, the complementary use of CLUTO with manual content analysis and the robust results obtained from CLUTO, provide support for the potential use of CLUTO to examine large textual databases in future accounting research.

Keywords: SEC IFRS Roadmap; Comment letters; CLUTO; Content analysis; Textual software (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1061951814000196
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:23:y:2014:i:2:p:98-108

DOI: 10.1016/j.intaccaudtax.2014.07.001

Access Statistics for this article

Journal of International Accounting, Auditing and Taxation is currently edited by R. Larson

More articles in Journal of International Accounting, Auditing and Taxation from Elsevier
Bibliographic data for series maintained by Catherine Liu ().