Management And Accounting Web

Journal of Emerging Technologies in Accounting (JETA)

Volumes 1-13, 2004-2016

Recent Updates: 2015-2016

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

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

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.

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.

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): 17-36.

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.

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.

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.

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.

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

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.

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

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.

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.

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): 161-169.

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): 181-186.

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

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): 1-15.

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): 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.

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.

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.

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): 187-188.

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.

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.

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): 171-179.

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.

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

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): 189.

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

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.

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.

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.

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): 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): 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.

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.

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.

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

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.

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): 95-118.

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.

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.

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.

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.

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.

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.

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.

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.

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).

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

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.

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

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.

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.