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. Bedford, 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.

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.

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.

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.

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.

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.

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

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.

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.

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. 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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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

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.

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.

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.

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).

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

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