Management And Accounting Web

Journal of Emerging Technologies in Accounting (JETA)

Volume 1, 2004 - 18(2), 2021

Recent Updates by Year

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

AAA Digital Library | Technology Main Page | Journal Bibliographies Main Page

Acar, D., G. Gal, M. S. Ozturk and H. Usul. 2021. A case study in the implementation of a continuous monitoring system. Journal of Emerging Technologies in Accounting 18(1): 17-25.

Ago, L. 2020. Exploring the data processing practices of cloud ERP - A case study. Journal of Emerging Technologies in Accounting 17(1): 63-70.

Alali, F. A. and S. Romero. 2013. Benford's Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting (10): 1-39.

Alawadhi, A. and P. E. Byrnes. 2019. Clustering university programs in accounting to enhance selection productivity: Precursor to recommendation system development. Journal of Emerging Technologies in Accounting 16(1): 65-79.

Alden, M. E., D. M. Bryan, B. J. Lessley and A. Tripathy. 2012. Detection of financial statement fraud using evolutionary algorithms. Journal of Emerging Technologies in Accounting (9): 71-94.

Alles, M. 2021. Using the creation of an XBRL risk taxonomy as a driver to improve post-coronavirus 10-K risk disclosures. Journal of Emerging Technologies in Accounting 18(1): 175-183.

Alles, M. G. 2020. Business process "de-engineering": Establishing the value of the human auditor in an automated audit system. Journal of Emerging Technologies in Accounting 17(1): 43-49.

Alles, M. G., J. Dai and M. A. Vasarhelyi. 2021. Reporting 4.0: Business reporting for the age of mass customization. Journal of Emerging Technologies in Accounting 18(1): 1-15. (Reporting 4.0 involves the application of the intelligence in 21st century technology to create an app-based reporting system that includes reports tailored to the needs of modern enterprise heterogeneous stakeholders).

Appelbaum, D. 2016. Securing big data provenance for auditors: The big data provenance black box as reliable evidence. Journal of Emerging Technologies in Accounting 13(1): 17-36.

Appelbaum, D. and R. A. Nehmer. 2017. Using drones in internal and external audits: An exploratory framework. Journal of Emerging Technologies in Accounting 14(1): 99-113.

Arnold, V., N. Clark, P. A. Collier, S. A. Leech and S. G. Sutton. 2005. An investigation of knowledge-based systems' use to promote judgment consistency in multicultural firm environments. Journal of Emerging Technologies in Accounting (2): 33-59.

Arnold, V., T. S. Benford, J. Canada, J. R. Kuhn Jr. and S. G. Sutton. 2007. The unintended consequences of Sarbanes-Oxley on technology innovation and supply chain integration. Journal of Emerging Technologies in Accounting (4): 103-121.

Bakarich, K. M. and P. E. O'Brien. 2021. The robots are coming...But aren't here yet: The use of artificial intelligence technologies in the public accounting profession. Journal of Emerging Technologies in Accounting 18(1): 27-43.

Balwin, A. A., C. E. Brown and B. S. Trinkle. 2006. XBRL: An impacts framework and research challenge. Journal of Emerging Technologies in Accounting (3): 97-116.

Barkhi, R. and S. Kozlowski. 2017. ERP in the classroom: Three SAP exercises focused on internal controls. Journal of Emerging Technologies in Accounting 14(1): 77-83.

Basoglu, K. A. and C. E. White Jr. 2015. Inline XBRL versus XBRL for SEC reporting. Journal of Emerging Technologies in Accounting (12): 189-199.

Beaulieu, P. R. 2020. Contract-based cost analytics. Journal of Emerging Technologies in Accounting 17(1): 11-19.

Bonsón, E., V. Cortijo, and T. Escobar. 2008. The role of XBRL in enhanced business reporting (EBR). Journal of Emerging Technologies in Accounting (5): 161-173.

Bora, I., H. K. Duan, M. A. Vasarhelyi, C. Zhang and J. Dai. 2021. The transformation of government accountability and reporting. Journal of Emerging Technologies in Accounting 18(2): 1-21.

Boritz, J. E. and W. G. No. 2016. Computer-assisted functions for auditing XBRL-related documents. Journal of Emerging Technologies in Accounting 13(1): 53-83.

Boritz, J. E., L. Hayes and L. M. Timoshenko. 2016. Determinants of readability of SOX 404 reports. Journal of Emerging Technologies in Accounting 13(2): 145-168.

Borthick, A. F. and G. P. Schneider. 2016. Detecting errors in and making inferences from business process representations. Journal of Emerging Technologies in Accounting 13(2): 185-194.

Bradford, M. and G. J. Gerard. 2015. Using process mapping to reveal process redesign opportunities during ERP planning. Journal of Emerging Technologies in Accounting (12): 169-188.

Brown, C. E., J. A. Wong and A. A. Baldwin. 2007. A review and analysis of the existing research streams in continuous auditing. Journal of Emerging Technologies in Accounting (4): 1-28.

Brown-Liburd, H. and M. A. Vasarhelyi. 2015. Big data and audit evidence. Journal of Emerging Technologies in Accounting (12): 1-16.

Brown-Liburd, H., A. Cheong, M. A. Vasarhelyi and X. Wang. 2019. Measuring with exogenous data (MED), and government economic monitoring (GEM). Journal of Emerging Technologies in Accounting 16(1): 1-19.

Burns, M. B. and A. Igou. 2019. "Alexa, write and audit opinion": Adopting intelligent virtual assistants in accounting workplaces. Journal of Emerging Technologies in Accounting 16(1): 81-92.

Byrnes, P. E. 2019. Automated clustering for data analytics. Journal of Emerging Technologies in Accounting 16(2): 43-58.

Cainas, J. M., W. M. Tietz and T. Miller-Nobles. 2021. KAT insurance: Data analytics cases for introductory accounting using Excel, Power BI, and/or Tableau. Journal of Emerging Technologies in Accounting 18(1): 77-85.

Campbell, C. and T. J. Fogarty. 2018. Behind the curve: Higher education's efforts to implement advanced information systems. Journal of Emerging Technologies in Accounting 15(2): 77-91.

Chan, D. Y. and A. Kogan. 2016. Data analytics: Introduction to using analytics in auditing. Journal of Emerging Technologies in Accounting 13(1): 121-140.

Chen, S., L. Harris, J. Lai and W. Li. 2016. ERP systems and earnings quality: The impact of dominant shareholdings in China. Journal of Emerging Technologies in Accounting 13(2): 49-69.

Chiu, T. and T. Wang. 2019. The COSO framework in emerging technology environments: An effective in-class exercise on internal control. Journal of Emerging Technologies in Accounting 16(2): 89-98.

Chiu, V., T. Gershberg, A. J. Sannella and M. A. Vasarhelyi. 2014. Does a live instructor matter? Journal of Emerging Technologies in Accounting (11): 1-25.

Cho, S., M. A. Vasarhelyi and C. Zhang. 2019. Editorial: The forthcoming data ecosystem for business measurement and assurance. Journal of Emerging Technologies in Accounting 16(2): 1-21.

Cho, S., M. A. Vasarhelyi, T. Sun and C. Zhang. 2020. Learning from machine learning in accounting and assurance. Journal of Emerging Technologies in Accounting 17(1): 1-10.

Chou, C., C. J. Chang, C. Chin and W. Chiang. 2018. Measuring the consistency of quantitative and qualitative information in financial reports: A design science approach. Journal of Emerging Technologies in Accounting 15(2): 93-109.

Church, K. S., P. J. Schmidt and G. Smedley. 2016. Casey's Collections: A strategic decision-making case using the systems development lifecycle - Planning and analysis phases. Journal of Emerging Technologies in Accounting 13(2): 231-245.

Church, K. S., S. S. Smith and E. Kinory. 2021. Accounting implications of blockchain: A hyperledger composer use case for intangible assets. Journal of Emerging Technologies in Accounting 18(2): 23-52.

Codesso, M., M. M. de Freitas, X. Wang, A. de Carvalho and A. A. da Silva Filho. 2020. Continuous audit implementation at Cia. Hering in Brazil. Journal of Emerging Technologies in Accounting 17(2): 103-118.

Comunale, C. L. and T. R. Sexton. 2005. A fuzzy logic approach to assessing materiality. Journal of Emerging Technologies in Accounting (2): 1-16.

Cong, Y., A. Kogan and M. A. Vasarhelyi. 2007. Extraction of structure and content from the Edgar database: A template-based approach. Journal of Emerging Technologies in Accounting (4): 69-86.

Cong, Y., H. Du, and J. Feng. 2008. Does web syndication technology facilitate investor decision making? Journal of Emerging Technologies in Accounting (5): 143-159.

Cong, Y., H. Du and M. A. Vasarhelyi. 2018. Technological disruption in accounting and auditing. Journal of Emerging Technologies in Accounting 15(2): 1-10.

Coyne, J. G. and P. L. McMickle. 2017. Can blockchains serve an accounting purpose? Journal of Emerging Technologies in Accounting 14(2): 101-111.

Coyne, J. G., E. M. Coyne and K. B. Walker. 2016. A model to update accounting curricula for emerging technologies. Journal of Emerging Technologies in Accounting 13(1): 161-169.

Curtis, M. B., L. Chui and R. J. Pavur. 2020. Intention to champion continuous monitoring: A study of intrapreneurial innovation in organizations. Journal of Emerging Technologies in Accounting 17(2): 119-140.

Dai, J. and M. A. Vasarhelyi. 2020. Continuous audit intelligence as a service (CAIaaS) and intelligent app recommendations. Journal of Emerging Technologies in Accounting 17(2): 1-15.

Dai, J. and Q. Li. 2016. Designing audit apps for armchair auditors to analyze government procurement contracts. Journal of Emerging Technologies in Accounting 13(2): 71-88.

Dai, J., N. He and H. Yu. 2019. Utilizing blockchain and smart contracts to enable Audit 4.0: From the perspective of accountability audit of air pollution control in China. Journal of Emerging Technologies in Accounting 16(2): 23-41.

De Freitas, M. M., M. Codesso and A. L. R. Augusto. 2020. Implementation of continuous audit on the Brazilian Navy payroll. Journal of Emerging Technologies in Accounting 17(2): 151-171.

Desai, V., J. W. Kim, R. P. Srivastava and R. V. Desai. 2017. A study of the relationship between a going concern opinion and its financial distress metrics. Journal of Emerging Technologies in Accounting 14(2): 17-28.

Doliya, P. and J. P. Singh. 2016. An interpretive structural modeling approach to analyze the interaction between factors of the fair value measurement audit process. Journal of Emerging Technologies in Accounting 13(2): 37-48.

Dow, K. E. and R. A. Leitch. 2007. Confidence in the implementation process of a new information system. Journal of Emerging Technologies in Accounting (4): 139-159.

Dowling, C., S. A. Leech, and R. Moroney. 2008. Audit support system design and the declarative knowledge of long-term users. Journal of Emerging Technologies in Accounting (5): 99-108.

Drum, D. M. and A. Pulvermacher. 2016. Accounting automation and insight at the speed of thought. Journal of Emerging Technologies in Accounting 13(1): 181-186.

Du, H. 2016. Cutting-edge technologies in the classroom. Journal of Emerging Technologies in Accounting 13(1): 119-120.

Du, H. and K. Wu. 2018. XBRL mandate and timeliness of financial reporting: Do XBRL filings take longer? Journal of Emerging Technologies in Accounting 15(1): 57-75.

Du, H. and Y. Cong. 2015. Going cloud for agility: Beyond financial, system, and control motives. Journal of Emerging Technologies in Accounting (12): 153-167.

Du, J. and M. A. Vasarhelyi. 2016. Imagineering audit. Journal of Emerging Technologies in Accounting 13(1): 1-15.

Du, N., T. Wang and O. R. Whittington. 2021. Accounting data analytics exercise for intermediate accounting: Warranty expense and product liability. Journal of Emerging Technologies in Accounting 18(2): 201-208.

Duan, H. K. and H. Hu. 2021. Continuous intelligent pandemic monitoring (CIPM). Journal of Emerging Technologies in Accounting 18(1): 185-194.

Dull, R. B., D. P. Tegarden and L. L. F. Schleifer. 2006. ACTVE: A proposal for an automated continuous transaction verification environment. Journal of Emerging Technologies in Accounting (3): 81-96.

Dunn, C. L. 2016. A portable factory: Experiential learning of manufacturing concepts. Journal of Emerging Technologies in Accounting 13(1): 141-159.

Efendi, J., E. V. Mulig and L. M. Smith. 2006. Information technology and systems research in major accounting academic and professional journals. Journal of Emerging Technologies in Accounting (3): 117-128.

Efretuei, E. 2021. Year and industry-level accounting narrative analysis: Readability and tone variation. Journal of Emerging Technologies in Accounting 18(2): 53-76.

Eklund, T., B. Back, H. Vanharanta, and A. Visa. 2008. A face validation of a SOM-based financial benchmarking model. Journal of Emerging Technologies in Accounting (5): 109-127.

Elliot, V. H., M. Paananen and M. Staron. 2020. Artificial intelligence for decision-makers. Journal of Emerging Technologies in Accounting 17(1): 51-55.

Errichetti, J. and S. J. Roohani. 2018. The merit of the DATA Act to enhance the governmental reporting process: A corporate governance perspective. Journal of Emerging Technologies in Accounting 15(1): 107-120.

Eulerich, M., C. Georgi and A. Schmidt. 2020. Continuous auditing and risk-based audit planning - An empirical analysis. Journal of Emerging Technologies in Accounting 17(2): 141-155.

Feroz, E. H., S. Kim and R. L. Raab. 2005. Analytical procedures: A data envelopment analysis approach. Journal of Emerging Technologies in Accounting (2): 17-31.

Fisher, I. E. 2004. On the structure of financial accounting standards to support digital representation, storage, and retrieval. Journal of Emerging Technologies in Accounting (1): 23-40.

Fisher, I. E. 2018. A perspective on textual analysis in accounting. Journal of Emerging Technologies in Accounting 15(2): 11-13.

Fisher, I. E. and M. R. Garnsey. 2006. The semantics of change as revealed through an examination of financial accounting standards amendments. Journal of Emerging Technologies in Accounting (3): 41-59.

Fisher, I. E. and R. A. Nehmer. 2016. Using language processing to evaluate the equivalency of the FASB and IASB standards. Journal of Emerging Technologies in Accounting 13(2): 129-144.

Fisher, I. E., M. R. Garnsey, S. Goel and K. Tam. 2010. The role of text analytics and information retrieval in the accounting domain. Journal of Emerging Technologies in Accounting (7): 1-24.

Flasher, R. 2020. Sunshine to government - Opportunities for engagement with government data. Journal of Emerging Technologies in Accounting 17(1): 57-62.

Fulmer, B. P. and G. J. Gerard. 2014. Selecting an enterprise resource planning system: An active learning simulation. Journal of Emerging Technologies in Accounting (11): 71-82.

Gal, G. 2008. Query issues in continuous reporting systems. Journal of Emerging Technologies in Accounting (5): 81-97.

Galassi, G. and R. V. Mattessich. 2014. Some clarification to the evolution of the electronic spreadsheet. Journal of Emerging Technologies in Accounting (11): 99-104.

Gangolly, J. S. 2016. Book review: American Institute of Certified Public Accountants, Inc., Audit analytics and continuous audit: Looking towards the future. Journal of Emerging Technologies in Accounting 13(1): 187-188.

Garechana, G., R. Rio-Belver, E. Zarrabeitia-Bilbao and I. Alvarez-Meaza. 2021. Impact of the environmental management system standardization on the managerial image of firms: An empirical study. Journal of Emerging Technologies in Accounting 18(2): 99-116.

Garnsey, M. R. 2006. Automatic classification of financial accounting concepts. Journal of Emerging Technologies in Accounting (3): 21-39.

Garnsey, M. R. and I. E. Fisher. 2008. Appearance of new terms in accounting language: A preliminary examination of accounting pronouncements and financial statements. Journal of Emerging Technologies in Accounting (5): 17-36.

Geerts, G. L. 2004. An XML architecture for operational enterprise ontologies. Journal of Emerging Technologies in Accounting (1): 73-85.

Geerts, G. L. and H. J. Wang. 2007. The timeless way of building REA enterprise systems. Journal of Emerging Technologies in Accounting (4): 161-182.

Goel, S., J. Gangolly, S. R. Faerman and O. Uzuner. 2010. Can linguistic predictors detect fraudulent financial filings? Journal of Emerging Technologies in Accounting (7): 25-46.

Gomaa, A. A., M. I. Gomaa and A. Stampone. 2019. A transaction on the blockchain: An AIS perspective, intro case to explain transactions on the ERP and the role of the internal and external auditor. Journal of Emerging Technologies in Accounting 16(1): 47-64.

Gray, G. L. and M. G. Alles. 2021. Measuring business's grit and survivability when faced with "Black Swan" events like the coronavirus pandemic. Journal of Emerging Technologies in Accounting 18(1): 195-204.

Hao, L. and M. J. Kohlbeck. 2013. The market impact of mandatory interactive data: Evidence from bank regulatory XBRL filings. Journal of Emerging Technologies in Accounting (10): 41-62.

Harris, M., J. Riley and R. Venkatesh. 2020. Psychological capital and robotic process automation: Good, bad, or somewhere in-between? Journal of Emerging Technologies in Accounting 17(1): 71-76.

Haynes, R. and C. Li. 2016. Continuous audit and enterprise resource planning systems: A case study of ERP rollouts in the Houston, TX oil and gas industries. Journal of Emerging Technologies in Accounting 13(1): 171-179.

Heister, S., M. Kaufman and K. Yuthas. 2021. Blockchain and the future of business data analytics. Journal of Emerging Technologies in Accounting 18(1): 87-98.

Henderson, D., S. D. Sheetz and B. S. Trinkle. 2011. Understanding the intention to adopt XBRL: An environmental perspective. Journal of Emerging Technologies in Accounting (8): 7-30.

Henry, E. 2006. Market reaction to verbal components of earnings press releases: Event study using predictive algorithm. Journal of Emerging Technologies in Accounting (3): 1-19.

Henselmann, K., D. Ditter and E. Scherr. 2015. Irregularities in accounting numbers and earnings management - A novel approach based on SEC XBRL filings. Journal of Emerging Technologies in Accounting (12): 117-151.

Herz, R. H. and D. Pei. 2021. Advancing financial reporting in the age of technology: An interview with Robert H. Herz. Journal of Emerging Technologies in Accounting 18(2): 117-124.

Hoelscher, J. L. and T. Shonhiwa. 2021. Not so fuzzy auditing analytics. Journal of Emerging Technologies in Accounting 18(1): 99-112.

Holt, M. and B. Lang. 2021. GADGET: An accounting data generator. Journal of Emerging Technologies in Accounting 18(1): 113-129.

Hsieh, T. and J. C. Bedard. 2018. Impact of XBRL on voluntary adopters' financial reporting quality and cost of equity capital. Journal of Emerging Technologies in Accounting 15(2): 45-65.

Hunka, F. 2014. Managing processes in the REA framework. Journal of Emerging Technologies in Accounting (11): 27-39.

Hunter, K., C. T. Alberti, S. R. Boss and J. C. Thibodeau. 2020. IntelliClean: A teaching case designed to integrate data cleaning and spreadsheet skills into the audit curriculum. Journal of Emerging Technologies in Accounting 17(2): 17-24.

Hunton, J. E., A. M. Wright and S. Wright. 2004. Continuous reporting and continuous assurance: Opportunities for behavioral accounting research. Journal of Emerging Technologies in Accounting (1): 91-102.

Hunton, J. E., A. M. Wright and S. Wright. 2007. The potential impact of more frequent financial reporting and assurance: User, preparer, and auditor assessments. Journal of Emerging Technologies in Accounting (4): 47-67. (Retracted).

Hunton, J. E., A. M. Wright and S. Wright. 2016. Retraction: The potential impact of more frequent financial reporting and assurance: User, preparer, and auditor assessments. Journal of Emerging Technologies in Accounting 13(1): 189.

Issa, H. 2018. AIS research and governmental accounting research compared: Special section of JETA on the use of AIS technology in government reporting. Journal of Emerging Technologies in Accounting 15(1): 103-106.

Issa, H., T. Sun and M. A. Vasarhelyi. 2016. Research ideas for artificial intelligence in auditing: The formalization of audit an workforce supplementation. Journal of Emerging Technologies in Accounting 13(2): 1-20.

Jans, M. 2019. Auditor choices during event log building for process mining. Journal of Emerging Technologies in Accounting 16(2): 59-67.

Johnston, J. A. and J. H. Zhang. 2018. Information technology investment and the timeliness of financial reports. Journal of Emerging Technologies in Accounting 15(1): 77-101.

Journal of Emerging Technologies in Accounting. 2012. Editors report. Journal of Emerging Technologies in Accounting (9): 127-130.

Keys, B. and Y. Zhang. 2020. Introducing RPA in an undergraduate AIS course: Three RPA exercises on process automations in accounting. Journal of Emerging Technologies in Accounting 17(2): 25-30.

Kim, J., A. I. Nicolaou and M. A. Vasrhelyi. 2013. The impact of enterprise resource planning (ERP) systems on the audit report lag. Journal of Emerging Technologies in Accounting (10): 63-88.

Kim, Y. and M. A. Vasarhelyi. 2012. A model to detect potentially fraudulent/abnormal wires of an insurance company: An unsupervised rule-based approach. Journal of Emerging Technologies in Accounting (9): 95-110.

Kinory, E., S. S. Smith and K. S. Church. 2020. Exploring the playground: Blockchain prototype use cases with hyperledger composer. Journal of Emerging Technologies in Accounting 17(1): 77-88.

Kirkos, E., C. Spathis, A. Nanopoulos and Y. Manolopoulos. 2007. Identifying qualified auditors' opinions: A data mining approach. Journal of Emerging Technologies in Accounting (4): 183-197.

Kogan, A. 2014. Annual editor report. Journal of Emerging Technologies in Accounting (11): 105-107.

Kokina, J. and T. H. Davenport. 2017. The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting 14(1): 115-122.

Kokina, J., R. Mancha and D. Pachamanova. 2017. Blockchain: Emergent industry adoption and implications for accounting. Journal of Emerging Technologies in Accounting 14(2): 91-100.

Konina, J. and P. E. Juras. 2017. Using Socrative to enhance instruction in an accounting classroom. Journal of Emerging Technologies in Accounting 14(1): 85-97.

Koo, M., H. Lin, and G. Smedley. 2008. The added value of IT investment: A demand-side perspective. Journal of Emerging Technologies in Accounting (5): 175-187.

Koskivaara, E. and B. Back. 2007. Artificial neural network assistant (ANNA) for continuous auditing and monitoring of financial data. Journal of Emerging Technologies in Accounting (4): 29-45.

Kozlowski, S., H. Issa and D. Appelbaum. 2018. Making government data valuable for constituents: The case for the advanced data analytics capabilities of the ENHANCE framework. Journal of Emerging Technologies in Accounting 15(1): 155-167.

Krotov, V. and M. Tennyson. 2018. Research note: Scraping financial data from the web using the R language. Journal of Emerging Technologies in Accounting 15(1): 169-181.

Kuhn, J. R. and S. G. Sutton. 2006. Learning from WorldCom: Implications for fraud detection through continuous assurance. Journal of Emerging Technologies in Accounting (3): 61-80.

Lambert, S. L. 2017. Auto Accessories, Inc.: An educational case on online transaction processing (OLTP) and controls as compared to batch processing and controls. Journal of Emerging Technologies in Accounting 14(2): 59-81.

Lambert, S. L., J. Holladay and D. M. Drum. 2016. International AC: An education case on continuous monitoring SQL server data with ODBC-linked tables in Microsoft Access. Journal of Emerging Technologies in Accounting 13(2): 195-213.

Lee, L. S., G. Casterella and B. Wray. 2021. Preparing for audit data analytics with the AICPA general ledger audit data standards. Journal of Emerging Technologies in Accounting 18(1): 131-157.

Lenard, M. J., A. L. Watkins and P. Alam. 2007. Effective use of integrated decision making: An advanced technology model for evaluating fraud in service-based computer and technology firms. Journal of Emerging Technologies in Accounting (4): 123-137.

Li, Q. and J. Liu. 2020. Development of an intelligent NLP-based audit plan knowledge discovery system. Journal of Emerging Technologies in Accounting 17(1): 89-97.

Lin, Y., Y. Lu, F. Lin and Y. Lu. 2017. Net losses and the relationship between auditor independence and client importance: Evidence from a cubist regression-tree model. Journal of Emerging Technologies in Accounting 14(1): 13-25.

Lineros, J. V. 2021. IT governance considerations for permissioned blockchains. Journal of Emerging Technologies in Accounting 18(1): 61-76.

Liu, Q. 2016. Textual analysis: A burgeoning research area in accounting. Journal of Emerging Technologies in Accounting 13(2): 89-91.

Liu, Y. and K. C. Moffitt. 2016. Text mining to uncover the intensity of SEC comment letters and its association with the probability of 10-K restatement. Journal of Emerging Technologies in Accounting 13(1): 85-94.

Lombardi, D. R. and R. B. Dull. 2016. The development of AudEx: An audit data assessment system. Journal of Emerging Technologies in Accounting 13(1): 37-52.

Lombardi, D. R., M. A. Vasarhelyi and J. Verver. 2014. Continuous controls monitoring: A case study. Journal of Emerging Technologies in Accounting (11): 83-98.

Marshall, T. E. and S. L. Lambert. 2018. Cloud-based intelligent accounting applications: Accounting task automation using IBM Watson cognitive computing. Journal of Emerging Technologies in Accounting 15(1): 199-215.

McKee, T. E. 2007. Altman's 1968 bankruptcy prediction model revisited via genetic programming: New wine from an old bottle or a better fermentation process? Journal of Emerging Technologies in Accounting (4): 87-101.

McKee, T. E. 2009. A meta-learning approach to predicting financial statement fraud. Journal of Emerging Technologies in Accounting (6): 5-26.

Mock, T. J., R. P. Srivasta and A. M. Wright. 2017. Fraud risk assessment using the fraud risk model as a decision aid. Journal of Emerging Technologies in Accounting 14(1): 37-56.

Mock, T. J., S. C. Ragothaman and R. P. Srivastava. 2018. Using evidential reasoning technology to enhance the audit quality assurance inspection process. Journal of Emerging Technologies in Accounting 15(1): 29-43.

Moffitt, K. C. 2018. A framework for Legacy source code audit analytics. Journal of Emerging Technologies in Accounting 15(2): 67-75.

Moffitt, K. C., A. M. Rozario and M. A. Vasarhelyi. 2018. Editorial: Robotic process automation for auditing. Journal of Emerging Technologies in Accounting 15(1): 1-10.

Moon, D. and J. P. Krahel. 2020. Continuous risk monitoring and assessment: New component of continuous assurance. Journal of Emerging Technologies in Accounting 17(2): 173-200.

Morris, J. J. and I. Laksmana. 2010. Measuring the impact of enterprise resource planning (ERP) systems on earnings management. Journal of Emerging Technologies in Accounting (7): 47-71.

Muehlmann, B. W., V. Chiu and Q. Liu. 2015. Emerging technologies research in accounting: JETA's first decade. Journal of Emerging Technologies in Accounting (12): 17-50.

Nehmer, R. A. 2020. Associate editor's introduction of the JETA special issue on future labs: Building the accounting technologies of tomorrow today. Journal of Emerging Technologies in Accounting 17(1): 41-42.

Nigrini, M. J. 2017. Audit sampling using Benford's Law: A review of the literature with some new perspectives. Journal of Emerging Technologies in Accounting 14(2): 29-46.

Nigrini, M. J. and A. J. Johnson. 2008. Using key performance indicators and risk measures in continuous monitoring. Journal of Emerging Technologies in Accounting (5): 65-80.

No, W. G. and M. A. Vasarhelyi. 2017. Cybersecurity and continuous assurance. Journal of Emerging Technologies in Accounting 14(1): 1-12.

O'Brien, A. and D. N. Stone. 2021. A case study in managing the analytics "Iceberg": Data cleaning and management using Alteryx. Journal of Emerging Technologies in Accounting 18(2): 221-245.

O'Brien, A. D. and D. N. Stone. 2020. Yes, you can import, analyze, and create dashboards and storyboards in Tableau! The GBI case. Journal of Emerging Technologies in Accounting 17(1): 21-31.

O'Leary, D. E. 2004. Enterprise resource planning (ERP) systems: An empirical analysis of benefits. Journal of Emerging Technologies in Accounting (1): 63-72.

O'Leary, D. E. 2005. ABB Industries: Implementing SAP's ABC. Journal of Emerging Technologies in Accounting (2): 73-85.

O'Leary, D. E. 2009. The impact of Gartner's maturity curve, adoption curve, strategic technologies on information systems research, with applications to artificial intelligence, ERP, BPM, and RFID. Journal of Emerging Technologies in Accounting (6): 45-66.

O'Leary, D. E. 2009. The ten most-cited papers in Journal of Emerging Technologies in Accounting: The first five years. Journal of Emerging Technologies in Accounting (6): 1-3.

O'Leary, D. E. 2010. Editors report. Journal of Emerging Technologies in Accounting (7): 101-104.

O'Leary, D. E. 2010. On the number of ISI citations to JETA, JIS, IJAIS, and ISAFM. Journal of Emerging Technologies in Accounting (7): 89-100.

O'Leary, D. E. 2011. The ten most-cited papers in Journal of Emerging Technologies in Accounting: 2009 versus 2011. Journal of Emerging Technologies in Accounting (8): 1-5.

O'Leary, D. E. 2012. The virtual close and continuous monitoring at Cisco. Journal of Emerging Technologies in Accounting (9): 111-126.

O'Leary, D. E. 2015. Armchair auditors: Crowdsourcing analysis of government expenditures. Journal of Emerging Technologies in Accounting (12): 71-91.

O'Leary, D. E. 2015. Crowdsourcing tags in accounting and finance: Review, analysis, and emerging issues. Journal of Emerging Technologies in Accounting (12): 93-115.

O'Leary, D. E. 2016. KPMG knowledge management and the next phase: Using enterprise social media. Journal of Emerging Technologies in Accounting 13(2): 215-230.

O'Leary, D. E. 2019. Enterprise crowdsourcing innovation in the Big 4 consulting firms. Journal of Emerging Technologies in Accounting 16(2): 99-118.

O'Leary, D. E. 2020. A signal theory model for continuous monitoring and intelligence systems. Journal of Emerging Technologies in Accounting 17(2): 201-213.

O'Leary, D. E. and M. L. Markus. 2006. Microsoft's management reporting: SAP, data warehousing, and reporting tools. Journal of Emerging Technologies in Accounting (3): 129-141.

O'Leary, D. E. and S. Spangler. 2018. Continuously monitoring bank risk, reputation, and opportunity. Journal of Emerging Technologies in Accounting 15(2): 151-163.

Palmer, R. J. and M. R. Gupta. 2011. Technology-driven convergence of business processes in the acquisition cycle: Implications for accountants and educators. Journal of Emerging Technologies in Accounting (8): 65-87.

Paz, V. 2017. Innovative new apps and uses for the accounting classroom. Journal of Emerging Technologies in Accounting 14(1): 63-75.

Pencle, N. and I. Malaescu. 2016. What's in the words? Development and validation of a multidimensional dictionary for CSR and application using prospectuses. Journal of Emerging Technologies in Accounting 13(2): 109-127.

Petkov, R. 2020. Artificial intelligence (AI) and the accounting function - A revisit and a new perspective for developing framework. Journal of Emerging Technologies in Accounting 17(1): 99-105.

Pinsker, R. E. and C. Felden. 2016. Professional role and normative pressure: The case of voluntary XBRL adoption in Germany. Journal of Emerging Technologies in Accounting 13(1): 95-118.

Polimeni, R. S. and J. A. Burke. 2021. Integrating emerging accounting digital technologies and analytics into an undergraduate accounting curriculum - A case study. Journal of Emerging Technologies in Accounting 18(1): 159-173.

Qasim, A. and F. F. Kharbat. 2020. Blockchain technology, business data analytics, and artificial intelligence: Use in the accounting profession and ideas for inclusion into the accounting curriculum. Journal of Emerging Technologies in Accounting 17(1): 107-117.

Qasim, A., H. Issa, G. A. El Refae and A. J. Sannella. 2020. A model to integrate data analytics in the undergraduate accounting curriculum. Journal of Emerging Technologies in Accounting 17(2): 31-44.

Ragothaman, S. and A. Lavin. 2008. Restatements due to improper revenue recognition: A neural networks perspective. Journal of Emerging Technologies in Accounting (5): 129-142.

Raschke, R. L. and A. Mann. 2017. Enterprise content risk management: A conceptual framework for digital asset risk management. Journal of Emerging Technologies in Accounting 14(1): 57-62.

Raschke, R. L. and K. F. Charron. 2021. Review of data analytic teaching cases, have we covered enough? Journal of Emerging Technologies in Accounting 18(2): 247-255.

Raschke, R. L., A. Saiewitz, P. Kachroo and J. B. Lennard. 2018. AI-enhanced audit inquiry: A research note. Journal of Emerging Technologies in Accounting 15(2): 111-116.

Ray, A. W., M. M. Prosch and D. F. Roberts. 2007. Performance and perceptions in an online, distributed environment: Effects of collaborative versus individual activities. Journal of Emerging Technologies in Accounting (4): 199-213.

Reinking, J., V. Arnold and S. G. Sutton. 2015. Antecedents and consequences of early adoption of emergent technologies: The IT revolution. Journal of Emerging Technologies in Accounting (12): 51-70.

Rezaee, Z., A. Dorestani and S. Aliabadi. 2018. Application of time series analyses in big data: Practical, research, and education implications. Journal of Emerging Technologies in Accounting 15(1): 183-197.

Rich, K. T., B. L. Roberts and J. X. Zhang. 2016. Linguistic tone of municipal management discussion and analysis disclosures and future financial reporting delays. Journal of Emerging Technologies in Accounting 13(2): 93-107.

Romero, S., G. Gal, T. J. Mock and M. A. Vasarhelyi. 2012. A measurement theory perspective on business measurement. Journal of Emerging Technologies in Accounting (9): 1-24.

Rowbottom, N. and A. Lymer. 2009. Exploring the use of online corporate reporting information. Journal of Emerging Technologies in Accounting (6): 27-44.

Rozario, A. M. and C. Thomas. 2019. Reengineering the audit with blockchain and smart contracts. Journal of Emerging Technologies in Accounting 16(1): 21-35.

Saeedi, A. 2021. Audit opinion prediction: A comparison of data mining techniques. Journal of Emerging Technologies in Accounting 18(2): 125-147.

Santos, C., P. Sousa, C. Ferreira, and J. Tribolet. 2008. Conceptual model for continuous organizational auditing with real time analysis and modern control theory. Journal of Emerging Technologies in Accounting (5): 37-63.

Schmidt, P. J., K. S. Church and J. Riley. 2020. Clinging to Excel as a security blanket: Investigating accountants' resistance to emerging data analytics technology. Journal of Emerging Technologies in Accounting 17(1): 33-39. (Use of Status Quo Bias Theory).

Schonfeldt, N. and J. L. Birt. 2020. ICT skill development using Excel, Xero, and Tableau. Journal of Emerging Technologies in Accounting 17(2): 45-56.

Schuele, K. and E. Felski. 2021. Comprehensive data analytics project using Excel and Tableau for the sales and purchases cycles. Journal of Emerging Technologies in Accounting 18(2): 257-268.

Sedbrook, T. A. 2012. Modeling the REA enterprise ontology with a domain specific language. Journal of Emerging Technologies in Accounting (9): 47-70.

Shawver, T. J. 2005. Merger premium predictions using a neural network approach. Journal of Emerging Technologies in Accounting (2): 61-72.

Shawver, T. J. and T. A. Shawver. 2020. Teaching data analytics in a collaborative team environment. Journal of Emerging Technologies in Accounting 17(2): 57-62.

Shirata, C. Y. and M. Sakagami. 2008. An analysis of the “going concern assumption”: Text mining from Japanese financial reports. Journal of Emerging Technologies in Accounting (5): 1-16.

Shirata, C. Y., H. Takeuchi, S. Ogino and H. Watanabe. 2011. Extracting key phrases as predictors of corporate bankruptcy: Empirical analysis of annual reports by text mining. Journal of Emerging Technologies in Accounting (8): 31-44.

Singh, A., V. Bhadauria and A. Gurung. 2021. A problem-solving-based teaching approach to database design. Journal of Emerging Technologies in Accounting 18(2): 149-155.

Smedley, G. A. and S. G. Sutton. 2004. Explanation provision in knowledge-based systems: A theory-driven approach for knowledge transfer designs. Journal of Emerging Technologies in Accounting (1): 41-61.

Smith, S. S. and J. Castonguay. 2020. Blockchain and accounting governance: Emerging issues and considerations for accounting and assurance professionals. Journal of Emerging Technologies in Accounting 17(1): 119-131.

Sohl, S. N., T. R. Waymire and T. Z. Webb. 2018. Determinants of bifucated local government reporting lag: The potential for XBRL to improve timeliness. Journal of Emerging Technologies in Accounting 15(1): 121-140.

Srivastava, R. P. and C. Li. 2008. Risk and reliability formulas for systems security under Dempster-Shafer theory of belief functions. Journal of Emerging Technologies in Accounting (5): 189-219.

Stratopoulos, T. C. 2017. Exercising due diligence in studies of duration of competitive advantage due to emerging technology adoption. Journal of Emerging Technologies in Accounting 14(1): 27-35.

Stratopoulos, T. C. 2020. Teaching Blockchain to accounting students. Journal of Emerging Technologies in Accounting 17(2): 63-74.

Sun, T. 2018. The incremental information of the sentiment of conference calls for internal control material weaknesses. Journal of Emerging Technologies in Accounting 15(1): 11-27.

Sun, T. and L. J. Sales. 2018. Predicting public procurement irregularity: An application of neural networks. Journal of Emerging Technologies in Accounting 15(1): 141-154.

Sutton, S. G., J. Reinking and V. Arnold. 2011. On the use of grounded theory as a basis for research on strategic and emerging technologies in accounting. Journal of Emerging Technologies in Accounting (8): 45-63.

Sutton, S. G., V. Arnold and M. Holt. 2018. How much automation is too much? Keeping the human relevant in knowledge work. Journal of Emerging Technologies in Accounting 15(2): 15-25.

Tam, K. 2008. Developing accounting course materials as dynamic content. Journal of Emerging Technologies in Accounting (5): 221-229. (Illustrated with an activity-based costing case).

Tang, Q. and L. M. Tang. 2019. Toward a distributed carbon ledger for carbon emissions trading and accounting for corporate carbon management. Journal of Emerging Technologies in Accounting 16(1): 37-46.

Tapis, G. P. and K. Priya. 2020. Developing and assessing data analytics courses: A continuous proposal for responding to AACSB Standard A5. Journal of Emerging Technologies in Accounting 17(1): 133-141.

Tapis, G. P., G. F. Templeton, Z. Niu and A. Miller. 2020. The asset structures of emerging technology providers. Journal of Emerging Technologies in Accounting 17(1): 143-147.

Teeter, R. A., M. G. Alles and M. A. Vasarhelyi. 2010. The remote audit. Journal of Emerging Technologies in Accounting (7): 73-88.

Tinkelman, D. P. and M. Gomma. 2021. Calibrating word-sized graphics for financial accounting applications: Evidence and examples. Journal of Emerging Technologies in Accounting 18(2): 157-169.

Triki, A. and M. M. Weisner. 2014. Lessons from the literature on the theory of technology dominance: Possibilities for an extended research framework. Journal of Emerging Technologies in Accounting (11): 41-69.

Triki, A. and V. Arnold. 2016. Getting caught "sugar coating": The behavioral implications of using a decision aid that detects linguistic manipulations in financial disclosures. Journal of Emerging Technologies in Accounting 13(2): 169-184.

Vasarhelyi, M. A. 2008. Evolving accounting systems research with business measurement practice - A letter from the editor. Journal of Emerging Technologies in Accounting (5): i. and ff.

Vasarhelyi, M. A. 2015. Annual editor report. Journal of Emerging Technologies in Accounting (12): 201-205.

Vasarhelyi, M. A. 2016. Editor's report. Journal of Emerging Technologies in Accounting 13(2): 247-249.

Vasarhelyi, M. A., M. G. Alles and A. Kogan. 2004. Principles of analytic monitoring for continuous assurance. Journal of Emerging Technologies in Accounting (1): 1-21.

Vincent, N. E., A. Igor and M. B. Burns. 2020. Preparing for the robots: A proposed course in robotic process automation. Journal of Emerging Technologies in Accounting 17(2): 75-91.

Wang, Y., T. Chiu and V. Chiu. 2020. Redesigning business process to comply with the new revenue recognition standard using process mining. Journal of Emerging Technologies in Accounting 17(1): 149-163.

Wang, Y., T. Chiu, T. Wang and R. S. Debreceny. 2020. A classroom exercise on building auditors' interview skills. Journal of Emerging Technologies in Accounting 17(2): 93-101.

Wang, Y., T. Wang and K. Yoon. 2021. A methodology for the sport industry to capture public perceptions and responses in the time of Covid-19. Journal of Emerging Technologies in Accounting 18(1): 205-211.

Weigand, H. and P. Elsas. 2012. Construction and use of environmental management accounting systems with the REA business ontology. Journal of Emerging Technologies in Accounting (9): 25-46.

Weins, S., B. Alm and T. Wang. 2017. An integrated continuous auditing approach. Journal of Emerging Technologies in Accounting 14(2): 47-57.

Weirich, T. R., N. Tschakert and S. Kozlowski. 2017. Teaching data analytics using ACL. Journal of Emerging Technologies in Accounting 14(2): 83-89.

Weirich, T. R., N. Tschakert and S. Kozlowski. 2018. Teaching data analytics skills in auditing classes using Tableau. Journal of Emerging Technologies in Accounting 15(2): 137-150.

Weisner, M. M. 2018. Using sociological theories and concepts in accounting information systems research: A framework for team research. Journal of Emerging Technologies in Accounting 15(2): 27-44.

Witherspoon, C. L. and D. N. Stone. 2013. Analysis and sentiment detection in online reviews of tax professionals: A comparison of three software packages. Journal of Emerging Technologies in Accounting (10): 89-115.

Witherspoon, C. L. and D. N. Stone. 2018. Tax preparer certification and organization form among uncertified preparers influence client satisfaction and experience. Journal of Emerging Technologies in Accounting 15(2): 117-136.

Wu, C. and R. B. Dull. 2021. Accessing cloud data to expand research and analytical opportunities: An example using IRS/AWS data for nonprofit organizations. Journal of Emerging Technologies in Accounting 18(2): 171-183.

Xu, B. and Z. Huang. 2016. Information traffic and information effectiveness. Journal of Emerging Technologies in Accounting 13(2): 21-36.

Yang, F., B. Dolar and L. Mo. 2018. Textual analysis of corporate annual disclosures: A comparison between bankrupt and non-bankrupt companies. Journal of Emerging Technologies in Accounting 15(1): 45-55.

Yoon, K. and T. Pearce. 2021. Can substantive analytical procedures with data and data analytics replace sampling as tests of details? Journal of Emerging Technologies in Accounting 18(2): 185-199.

Zhang, C. 2019. Intelligent process automation in audit. Journal of Emerging Technologies in Accounting 16(2): 69-88.

Zhang, L., D. Pei and M. A. Vasarhelyi. 2017. Toward a new business reporting model. Journal of Emerging Technologies in Accounting 14(2): 1-15.