Management And Accounting Web

Journal of Emerging Technologies in Accounting (JETA)

Volumes 14(1), 14(2) 2017 and 15(1), 15(2) 2018

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

JETA 2004-2023  |  Journal Updates by Year

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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

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., 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.

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.

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.

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.

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., 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.

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. 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.

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.

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.