When writing scholarly papers, authors are supposed to consider not only the sentence

structure, but also the language they use. Being good at using language will better convey
authors ideas to their academic peers. In the following, an article would be analyzed in the
aspect of language. The title of the article is The effect of accounting academics in the
boardroom on the value relevance of financial reporting information language from the article.
Specifically, the following analyses will discuss whether the sentences are formal enough. If not,
how the sentences could be revised to more formal sentences.

According to Swales and Feak (2012), the article will discuss the formality or informality of
the article language. Firstly, the original authors of the article chosen to use we in his article.
For example, the sentence is that We fill these two research gaps. and We essentially intersect
and contribute to (p 18). However, using the paper or the article instead of we would be
more formal. The use of we changes the angles of readers from the article to the author.
Secondly, the original authors used the mid-sentence adverbs, such as features jointly exist
in (p 19). Using the mid-sentence adverbs is more formal than putting the adverbs in the
beginning or end of sentences. It places the adverbs closer to the verbs, which makes the
sentence clearer. Thirdly, a sentence showed indirect questions like there is a lack of evidence
whether (p 18) is more formal than directly offering the questions. Affirmative sentences
should be more frequently used than interrogative sentences. And the original authors used the
sentences that Table 3 provides the (p 22) is more formal than add you to the sentence.
For example, You can see the table 3 provides the which is less formal. Authors shouldnt to
refer to the readers. The usage of the do not in the sentence in the boardroom do not focus
(p 20) is more formal than the usage of dont. And the sentence outside directors with

no financial or is more formal than to use the phrase such as notany. In addition to,
examples are all listed in a sentence like in boardrooms such as management, leadership, and
communication (p 18) is more formal than just using the etc. in the end of the sentence. But, the
sentence There are two possible reasons why (p 19) is less formal. We could delete the
words There are, because the existence of these two words make sentence wordy. Using
shorter sentences to explain the same thing is required.

The level of frequency of specialized vocabulary being used shows who the main potential
readers are. This mentioned article is target to the readers with fundamental financial knowledge.
There are many specialized terms in the article. For example, the clause of financial reporting
quality, outside directors, earnings quality and security prices. Lacking comprehension of
technical words leads to an obstacle to fully understand what the article is talking about.

Specifically, the language structure of the paper will be subsequently analyzed. The sentence
extracted from the article is that The magnitude of the coefficients on firm characteristics
declines dramatically for PSM . (p 27). And the phrase before the verb declines is noun
phrase. The heading noun is magnitude. Other nouns are used to modify the heading noun,
which enriches the information of the heading noun and make the sentence less complex. In
generally, more than one verb is included in one sentence is common. For example, To assess
the accuracy of the above matching procedure, we rerun Eq. to assess is non-finite verb and
rerun is finite verb. Finite verbs are used to indicate time, which makes finite verbs different
from the non-finite verbs. Using the non-finite verbs make sentence more logical and shorter.
Also, both dependent clause and independent clause exist in one sentence we have evidence,

which in turn implies (p 20). The clause before the comma is an independent clause and the
clause after the comma is a dependent clause. Here, the dependent clause is used as an adjective.
Independent clauses express a complete thought, which dependent clauses do not. Dependent
clauses also make the sentence shorter with much information.

In a word, a formal language would make the articles looks like more formal. To be familiar
with the formal language, analyzing many articles is required.