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Exploring the Use of Contextual Analysis of Written Communications to Identify Fraud Risk: Analysis and Comparison of Enron and Facebook Internal Communications

Subash Adhikari & G. Stevenson Smith

Journal of Accounting, Ethics and Public Policy2024https://doi.org/10.60154/jaepp.2024.v25n1p15article
ABDC C
Weight
0.30

What the paper says

Written texts can reveal the personality traits of the authors of those documents. Beyond the differences in writing styles of individuals, the choice of words and use of vocabulary can be different for individuals depending on their personality traits. In this study, we use Linguistic Inquiry and Word Count (LIWC2015) software to analyze the content of emails from a sample of Enron and Facebook executives. We compare the attributes revealed in these emails at both the individual and company levels. The results of the analysis indicate that there are significant differences in the personality traits of individuals in the two companies. Context analysis can offer valuable insights into the traits of business leaders and serve as a useful tool for identifying potential fraud risks.

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https://doi.org/https://doi.org/10.60154/jaepp.2024.v25n1p15

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@article{subash2024,
  title        = {{Exploring the Use of Contextual Analysis of Written Communications to Identify Fraud Risk: Analysis and Comparison of Enron and Facebook Internal Communications}},
  author       = {Subash Adhikari & G. Stevenson Smith},
  journal      = {Journal of Accounting, Ethics and Public Policy},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.60154/jaepp.2024.v25n1p15},
}

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Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.