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Cited by 346

The DOI matches its Crossref record; 65 of the 65 references it cites were found in a registry or an index.

Analyzing Speech to Detect Financial Misreporting

HOBSON, JESSEN L., MAYEW, WILLIAM J., VENKATACHALAM, MOHAN·2012·Journal of Accounting Research
DOI 10.1111/j.1475-679x.2011.00433.x
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Abstract

We examine whether vocal markers of cognitive dissonance are useful for detecting financial misreporting. We use speech samples of CEOs during earnings conference calls, and generate vocal dissonance markers using automated vocal emotion analysis software. We begin by assessing construct validity for the software‐generated dissonance markers by correlating them with four dissonance‐from‐misreporting proxies obtained in a laboratory setting. We find a positive association between these proxies and vocal dissonance markers generated by the software, suggesting the software's dissonance markers have construct validity. Applying the software to CEO speech, we find that vocal dissonance markers are positively associated with the likelihood of irregularity restatements. The diagnostic accuracy levels are 11% better than chance and of similar magnitude to models based solely on financial accounting information. Moreover, the association between vocal dissonance markers and irregularity restatements holds even after controlling for financial accounting and linguistic‐based predictors. Our results provide new evidence on the role of vocal cues in detecting financial misreporting.

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Metadata

Authors
HOBSON, J. L., MAYEW, W. J., & VENKATACHALAM, M.
Venue
Journal of Accounting Research
Publisher
Wiley
Published
2011-12-05
Volume
50
Issue
2
Pages
349-392
ISSN
  • 0021-8456 (ISSN-L)
  • 1475-679X
DOI
10.1111/j.1475-679x.2011.00433.x
OpenAlex
W2151754601
Cited by
346
References
65
FWCI
44.62
Type
journal article
Language
en
Open access
closed

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CoChat. (2026). Citation check: Analyzing Speech to Detect Financial Misreporting. https://app.cochat.ai/papers/10.1111/j.1475-679x.2011.00433.x
The paper
HOBSON, J. L., MAYEW, W. J., & VENKATACHALAM, M. (2012). Analyzing Speech to Detect Financial Misreporting. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2011.00433.x

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