Josephus makes use of the book and some scholars believe that the composition is likely to have taken place in the first century BC or the first century AD. Many Protestant and Catholic scholars assign no historical value to the sections of the book not duplicated in Ezra-Nehemiah. The citations of the other books of the Bible, however, provide an early alternative to the Septuagint for those texts, which increases its value to scholars.

In the current Greek texts, the book breaks off in the middle of a sentence; that particular verse thus had to be reconstructed from an early Latin translation. However, it is generally presumed that the original work extended to the Feast of Tabernacles, as described in Nehemiah 8:13–18. An additional difficulty with the text appears to readers who are unfamiliar with chiastic structures common in Semitic literature. If the text is assumed to be a Western-style, purely linear narrative, then Artaxerxes seems to be mentioned before Darius, who is mentioned before Cyrus. (Such jumbling of the order of events, however, is also presumed by some readers to exist in the canonical Ezra and Nehemiah.) The Semitic chiasm is corrected in at least one manuscript of Josephus in the Antiquities of the Jews, Book 11, chapter 2 where we find that the name of the above-mentioned Artaxerxes is called Cambyses.