Management And Accounting Web

Journal of Emerging Technologies in Accounting (JETA)

Volumes 12, 13(1) and 13(2) - 2015 and 2016

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

JETA 2004-2023  |  Journal Updates by Year

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.

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.

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.

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.

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-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(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.

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.

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.

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.

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.

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 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.

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

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.

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.

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.

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.

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., 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.

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.

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.

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.

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.

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.

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.

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.

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.

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. 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.

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