Abstract
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.
| Original language | English |
|---|---|
| Pages (from-to) | 89-115 |
| Number of pages | 27 |
| Journal | Journal of Emerging Technologies in Accounting |
| Volume | 10 |
| Issue number | 1 |
| DOIs | |
| State | Published - Dec 2013 |
Keywords
- Content analysis
- Professional tax services
- Sentiment analysis
- Social analytics
ASJC Scopus subject areas
- Accounting
- Computer Science Applications
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