TY - JOUR
T1 - Analysis and sentiment detection in online reviews of tax professionals
T2 - A comparison of three software packages
AU - Witherspoon, Candace L.
AU - Stone, Dan N.
PY - 2013/12
Y1 - 2013/12
N2 - This study analyzes the "tax talk" in online client reviews of tax preparers, and evaluates off-the-shelf (SentiStrength, LIWC2007, and DICTION 6.0) and customized software packages' detection of sentiment in these reviews. Compared to human-coded sentiment, three off-the-shelf programs poorly assess client sentiment. We adapted two software packages, SentiStrength and LIWC2007, to "tax talk" by splitting the sample into learning and holdout segments (n = 50 each). Results for SentiStrength with a customized dictionary and keywords evidenced high validity. The results suggest that client reviews of tax preparers contain unique taxation language.
AB - This study analyzes the "tax talk" in online client reviews of tax preparers, and evaluates off-the-shelf (SentiStrength, LIWC2007, and DICTION 6.0) and customized software packages' detection of sentiment in these reviews. Compared to human-coded sentiment, three off-the-shelf programs poorly assess client sentiment. We adapted two software packages, SentiStrength and LIWC2007, to "tax talk" by splitting the sample into learning and holdout segments (n = 50 each). Results for SentiStrength with a customized dictionary and keywords evidenced high validity. The results suggest that client reviews of tax preparers contain unique taxation language.
KW - Content analysis
KW - Professional tax services
KW - Sentiment analysis
KW - Social analytics
UR - http://www.scopus.com/inward/record.url?scp=84904753369&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84904753369&partnerID=8YFLogxK
U2 - 10.2308/jeta-50747
DO - 10.2308/jeta-50747
M3 - Article
AN - SCOPUS:84904753369
SN - 1554-1908
VL - 10
SP - 89
EP - 115
JO - Journal of Emerging Technologies in Accounting
JF - Journal of Emerging Technologies in Accounting
IS - 1
ER -