Mr. Satoru Ohno, a foruth year student of Department of Accounting in School of Business Administration (at the time of this announcement), presented his research at the American Accounting Association 2020 Forensic Accounting Research Conference held in Washington, D.C. on March 5, 2020.
The American Accounting Association was founded in 1916 in the United States as an accounting research association. It has a long history and has always been one the most authoritative accouting associations in the world. Mr. Ohno made a presentation titled "Are you really telling the truth? Reading between the lines of fraud MD & A information: Extraction of "Feature words" using Text mining" at the conference in the field of forensic accounting, which has gathered attention in recent years. Mr. Ohno's research has analyzed trends in disclosure of accounting irregularities at Japanese companies using a method called text mining (sentence analysis technique). As a result of analyzing the financial statements of the sample companies, it has been found that the disclosure of information by the companies that engaged in accounting improprieties tends to differ from the disclosure of ordinary information.
