Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data

Zhang, Yuqian

doi:10.1002/isaf.1529

Cited by 3 publications

References 52 publications

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Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions

Rabbani

2024

JAOC

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Purpose The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature. To draw both academics and practitioners through accelerated research activities, the study also aims to look into the significance of these disruptive technologies, their potential and the opportunities they present for the accounting profession. Design/methodology/approach With the use of the Scopus database and a combination of accounting, reporting, auditing and technology-related keywords, 1660 research articles published between 2008 and 2023 were included in the sample. To provide graphical analysis of bibliometric data and visualize research findings such as bibliographic coupling, co-citation and keyword co-occurrence, this study used the R-biblioshiny and VOSViewer tools. Findings The findings demonstrate a growth in scholarly interest in the study’s area, particularly in recent years. The bibliometric analysis focuses on three key uses and applications of technology in the accounting and auditing professions: the adoption of continuous auditing and monitoring in the audit profession, the use of software tools in the audit and accounting professions and the connections between information systems and audit. Originality/value This study contributes to the literature by examining current research trends on the use of technology in the accounting and reporting professions, identifying gaps in the literature and, most importantly, proposing a research agenda for the field. This study’s data came entirely from English-language articles and reviews in the Scopus database. It also considers studies that are directly relevant to the use of technology in accounting and reporting.

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Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions

Rabbani

2024

JAOC

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Automatic Calculation Method of Financial Data Generation Based on Intelligent System

Bing

2024

2024 IEEE 13th International Conference on Communication Systems and Network Technologies (CSNT)

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A Focused Event Crawler with Temporal Intent

Hou

2023

Applied Sciences

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Temporal intent is an important component of events. It plays an important role in collecting them from the web with focused crawlers. However, traditionally focused crawlers usually only consider factors such as topic keywords, web page content, and anchor text, ignoring the relationship between web pages and the temporal intent of events. This leads to their poor crawling performance. This paper aims to understand the temporal intent of events and apply it within focused crawlers. First, a new temporal intent identification method is proposed based on Google Trends data. The method can automatically identify the start time of an event and quantify the temporal distribution of the event. Then, a new focused event crawler with temporal intent is proposed. The crawler incorporates the start time of the event into the similarity calculation module, and a new URL (Uniform Resource Locator) priority assignment method is developed using the quantified temporal distribution of temporal intent as the independent variable of a natural exponential function. Experimental results show that our method is effective in identifying the start time of events at the month level and quantifying the temporal distribution of events. Furthermore, compared to the traditional best-first crawling method, the precision of our method improves by an average of 10.28%, and a maximum of 25.21%. These results indicate that our method performs better in retrieving relevant pages and assigning URL priority. This also illustrates the importance of the relationship between web pages and the temporal intent of events.

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Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data

Cited by 3 publications

References 52 publications

Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions

Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions

Automatic Calculation Method of Financial Data Generation Based on Intelligent System

A Focused Event Crawler with Temporal Intent

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