Volumes 18(1)-18(2) 2021
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
JETA 2004-2021 | Journal Updates by Year
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.
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., 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).
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.
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.
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.
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.
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.
Efretuei, E. 2021. Year and industry-level accounting narrative analysis: Readability and tone variation. Journal of Emerging Technologies in Accounting 18(2): 53-76.
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.
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.
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.
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.
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.
Lineros, J. V. 2021. IT governance considerations for permissioned blockchains. Journal of Emerging Technologies in Accounting 18(1): 61-76.
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.
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.
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.
Saeedi, A. 2021. Audit opinion prediction: A comparison of data mining techniques. Journal of Emerging Technologies in Accounting 18(2): 125-147.
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.
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.
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.
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.
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.
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.