{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,7,1]],"date-time":"2025-07-01T08:10:09Z","timestamp":1751357409439,"version":"3.41.0"},"reference-count":111,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2025,7,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>Accountants and auditors frequently make judgments that require complex evaluations of facts and rules. Researchers examine these judgments by conducting experiments in which participants make accounting decisions and then describe the information they used and how they used it in making their decisions. These elicited descriptions provide researchers insight into participants\u2019 knowledge structures. This study uses a design science approach to develop a semantic similarity (a natural language processing analytic method) measure of how closely participants\u2019 knowledge structures match an exemplar knowledge structure derived from authoritative accounting sources. The study then tests the semantic similarity metric in an experimental setting with two accounting tasks: assessing inventory obsolescence and production process business risk. Results show that the semantic similarity metric evaluates the knowledge structure match comparably to other methods requiring human judges. Importantly, the semantic similarity metric yields comparable results more efficiently.<\/jats:p>","DOI":"10.2308\/isys-2023-010","type":"journal-article","created":{"date-parts":[[2025,1,26]],"date-time":"2025-01-26T07:04:33Z","timestamp":1737875073000},"page":"41-70","source":"Crossref","is-referenced-by-count":1,"title":["Using Semantic Similarity to Proxy for Knowledge Structures in Accounting Research"],"prefix":"10.2308","volume":"39","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-8744-0735","authenticated-orcid":false,"given":"Diane J.","family":"Janvrin","sequence":"first","affiliation":[{"name":"Iowa State University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-6745-7994","authenticated-orcid":false,"given":"Robyn L.","family":"Raschke","sequence":"additional","affiliation":[{"name":"University of Nevada, Las Vegas"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Gary P.","family":"Schneider","sequence":"additional","affiliation":[{"name":"California State University, Monterey Bay"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-0185-4107","authenticated-orcid":false,"given":"Sheng-Feng","family":"Hsieh","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2025,5,20]]},"reference":[{"issue":"3","key":"2025070103520987300_B1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/AJPT-2020-060","article-title":"Open-ended responses in audit JDM research: Using LWIC to analyze auditors\u2019 psychological process","volume":"41","author":"Aghazadeh,","year":"2022","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"2","key":"2025070103520987300_B2","doi-asserted-by":"crossref","first-page":"115","DOI":"10.2308\/ISYS-2020-018","article-title":"Tax specific versus generic accounting-based textual analysis and the relationship with effective tax rates: Building context","volume":"35","author":"Allen,","year":"2021","journal-title":"Journal of Information Systems"},{"issue":"3","key":"2025070103520987300_B3","doi-asserted-by":"crossref","first-page":"1259","DOI":"10.1111\/j.1540-6261.2004.00662.x","article-title":"Is all that talk just noise? 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