Journal of Emerging Technologies in Accounting (JETA)

Volume 1, 2004 - 20(2), 2023

Recent Updates by Year

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

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

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.

Ago, L. 2020. Exploring the data processing practices of cloud ERP - A case study. Journal of Emerging Technologies in Accounting 17(1): 63-70.

Akaaboune, O., L. H. Blix, L. G. Carrington and C. D. Henderson. 2022. Accountability in distance learning: The effect of remote proctoring on performance in online accounting courses. Journal of Emerging Technologies in Accounting 19(1): 121-131.

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.

Alawadhi, A. and P. E. Byrnes. 2019. Clustering university programs in accounting to enhance selection productivity: Precursor to recommendation system development. Journal of Emerging Technologies in Accounting 16(1): 65-79.

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.

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., R. Palas, M. A. Vasarhelyi and F. Xiong. 2022. The case for an app-based financial reporting system. Journal of Emerging Technologies in Accounting 19(2): 1-21.

Alles, M. G. 2020. Business process "de-engineering": Establishing the value of the human auditor in an automated audit system. Journal of Emerging Technologies in Accounting 17(1): 43-49.

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).

Almufadda, G. and N. A. Almezeini. 2022. Artificial intelligence applications in the auditing profession: A literature review. Journal of Emerging Technologies in Accounting 19(2): 29-42.

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.

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.

Appelbaum, D., E. Cohen, E. Kinory and S. Stein Smith. 2022. Impediments to blockchain adoption. Journal of Emerging Technologies in Accounting 19(2): 199-210.

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.

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.

Baldwin, A. A., V. Chiu, Q. Liu and B. Muehlmann. 2023. Technology agility supported by a growth mindset: A new requirement for accounting curricula. Journal of Emerging Technologies in Accounting 20(2): 11-28.

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.

Baranes, A., R. Palas and A. Yosef. 2022. Predicting earnings directional movement utilizing recurrent neural networks (RNN). Journal of Emerging Technologies in Accounting 19(2): 43-59.

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.

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.

Beaulieu, P. R. 2020. Contract-based cost analytics. Journal of Emerging Technologies in Accounting 17(1): 11-19.

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.

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.

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.

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.

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.

Brands, K., M. A. Holzblatt and E. Koskentalo. 2022. The European Union's ESEF iXBRL mandate: Finland's experience as an early adopter. Journal of Emerging Technologies in Accounting 19(2): 271-278.

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.

Brown-Liburd, H., A. Cheong, M. A. Vasarhelyi and X. Wang. 2019. Measuring with exogenous data (MED), and government economic monitoring (GEM). Journal of Emerging Technologies in Accounting 16(1): 1-19.

Burns, M. B. and A. Igou. 2019. "Alexa, write and audit opinion": Adopting intelligent virtual assistants in accounting workplaces. Journal of Emerging Technologies in Accounting 16(1): 81-92.

Byrnes, P. E. 2019. Automated clustering for data analytics. Journal of Emerging Technologies in Accounting 16(2): 43-58.

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.

Calderon, T. G. and L. Gao. 2022. Comparing the cybersecurity risk disclosures of U.S. and foreign firms. Journal of Emerging Technologies in Accounting 19(2): 61-79.

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.

Campbell, C. A., S. Ramamoorti and T. G. Calderon. 2023. Automation bias and the "goldilocks effect" in auditing blockchain. Journal of Emerging Technologies in Accounting 20(2): 29-53.

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.

Cheng, C., J. T. Eagan and A. Yurko. 2022. ChicagoLand Popcorn - Examining online retailer nexus following Wayfair using data visualization and robotics process automation. Journal of Emerging Technologies in Accounting 19(1): 133-164.

Cheong, A., H. K. Duan, Q. Huang, M. A. Vasarthelyi, and C. A. Zhang. 2022. Editorial: The rise of accounting: Making accounting information relevant again with exogenous data. Journal of Emerging Technologies in Accounting 19(1): 1-20.

Chiu, T. and T. Wang. 2019. The COSO framework in emerging technology environments: An effective in-class exercise on internal control. Journal of Emerging Technologies in Accounting 16(2): 89-98.

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.

Cho, S., M. A. Vasarhelyi and C. Zhang. 2019. Editorial: The forthcoming data ecosystem for business measurement and assurance. Journal of Emerging Technologies in Accounting 16(2): 1-21.

Cho, S., M. A. Vasarhelyi, T. Sun and C. Zhang. 2020. Learning from machine learning in accounting and assurance. Journal of Emerging Technologies in Accounting 17(1): 1-10.

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.

Church, K. S., J. Riley and P. J. Schmidt. 2022. Has Excel become a "golden hammer": The paradox of data analytics in SME clusters. Journal of Emerging Technologies in Accounting 19(2): 211-234.

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.

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.

Codesso, M., M. M. de Freitas, X. Wang, A. de Carvalho and A. A. da Silva Filho. 2020. Continuous audit implementation at Cia. Hering in Brazil. Journal of Emerging Technologies in Accounting 17(2): 103-118.

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. and H. Du. 2022. The use of new data sources in archival accounting research: Implications for research in accounting information systems and emerging technologies. Journal of Emerging Technologies in Accounting 19(1): 22-31.

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.

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.

Cooper, L. A., D. K. Holderness, T. L. Sorensen and D. A. Wood. 2022. Perceptions of robotic process automation in Big 4 public accounting firms: Do firm leaders and lower-level employees agree? Journal of Emerging Technologies in Accounting 19(1): 33-51.

Coyne, J. G. and P. L. McMickle. 2017. Can blockchains serve an accounting purpose? Journal of Emerging Technologies in Accounting 14(2): 101-111.

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.

Cram, W. A., T. Wang and J. Yuan. 2023. Cybersecurity research in accounting information systems: A review and framework. Journal of Emerging Technologies in Accounting 20(1): 15-38.

Curtis, M. B., L. Chui and R. J. Pavur. 2020. Intention to champion continuous monitoring: A study of intrapreneurial innovation in organizations. Journal of Emerging Technologies in Accounting 17(2): 119-140.

Dai, J. and M. A. Vasarhelyi. 2020. Continuous audit intelligence as a service (CAIaaS) and intelligent app recommendations. Journal of Emerging Technologies in Accounting 17(2): 1-15.

Dai, J. and M. A. Vasarhelyi. 2023. Management accounting 4.0: The future of management accounting. Journal of Emerging Technologies in Accounting 20(1): 1-13.

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.

Dai, J., N. He and H. Yu. 2019. Utilizing blockchain and smart contracts to enable Audit 4.0: From the perspective of accountability audit of air pollution control in China. Journal of Emerging Technologies in Accounting 16(2): 23-41.

Davenport, S. A. and S. C. Usrey. 2023. Crypto assets: Examining possible tax classifications. Journal of Emerging Technologies in Accounting 20(2): 55-70.

De Freitas, M. M., M. Codesso and A. L. R. Augusto. 2020. Implementation of continuous audit on the Brazilian Navy payroll. Journal of Emerging Technologies in Accounting 17(2): 151-171.

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.

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.

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(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 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.

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.

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.

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(1): 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.

Efretuei, E. 2021. Year and industry-level accounting narrative analysis: Readability and tone variation. Journal of Emerging Technologies in Accounting 18(2): 53-76.

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.

Elliott, R. and H. K. Duan. 2022. The future of auditing: An interview with Robert Elliott. Journal of Emerging Technologies in Accounting 19(2): 23-27.

Elliot, V. H., M. Paananen and M. Staron. 2020. Artificial intelligence for decision-makers. Journal of Emerging Technologies in Accounting 17(1): 51-55.

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.

Eulerich, M., C. Georgi and A. Schmidt. 2020. Continuous auditing and risk-based audit planning - An empirical analysis. Journal of Emerging Technologies in Accounting 17(2): 141-155.

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

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. 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.

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.

Flasher, R. 2020. Sunshine to government - Opportunities for engagement with government data. Journal of Emerging Technologies in Accounting 17(1): 57-62.

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(1): 187-188.

Gantman, S. and L. Metzger. 2022. Vendor master data cleaning - A project for accounting class. Journal of Emerging Technologies in Accounting 19(1): 165-171.

Gao, L. and T. G. Calderon. 2023. Climate change risk disclosures and audit fees: A text analytics assessment. Journal of Emerging Technologies in Accounting 20(2): 71-93.

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.

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.

Garrett, N. 2022. An evaluation of SEC 10-K charts. Journal of Emerging Technologies in Accounting 19(2): 81-104.

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.

Gomaa, A. A., M. I. Gomaa and A. Stampone. 2019. A transaction on the blockchain: An AIS perspective, intro case to explain transactions on the ERP and the role of the internal and external auditor. Journal of Emerging Technologies in Accounting 16(1): 47-64.

Gomaa, A. A., M. I. Gomaa, S. L. Boumediene and M. S. Farag. 2023. The creation of one truth: Single-ledger entries for multiple stakeholders using blockchain technology to address the reconciliation problem. Journal of Emerging Technologies in Accounting 20(1): 59-75.

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.

Gray, J. and L. Lee. 2023. Reuse and recycle: Infusing practice-driven cases with new life through new technologies. Journal of Emerging Technologies in Accounting 20(1): 269-288.

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.

Harrast, S. A., L. Olsen and Y. Sun. 2023. Analyzing eight emerging topics and their importance to career success. Journal of Emerging Technologies in Accounting 20(1): 289-304.

Harris, M., J. Riley and R. Venkatesh. 2020. Psychological capital and robotic process automation: Good, bad, or somewhere in-between? Journal of Emerging Technologies in Accounting 17(1): 71-76.

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.

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.

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.

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.

Hines, C. S. and G. P. Tapis. 2022. Accounting-specific data analytics: A framework for addressing AACSB Standard A5 and industry demand. Journal of Emerging Technologies in Accounting 19(1): 173-180.

Hoelscher, J. and T. Shonhiwa. 2023. J&S Publisher problems: A diagnostic analytics case exploring employee expense reimbursement. Journal of Emerging Technologies in Accounting 20(1): 213-221.

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.

Homes, A. F. and A. Douglass. 2022. Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education. Journal of Emerging Technologies in Accounting 19(1): 53-68.

Hong, B., M. Ly and H. Lin. 2023. Robotic process automation risk management: Points to consider. Journal of Emerging Technologies in Accounting 20(1): 125-145.

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.

Huang, F. and Y. Wang. 2023. Introducing machine learning in auditing courses. Journal of Emerging Technologies in Accounting 20(1): 195-211.

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

Hunter, K., C. T. Alberti, S. R. Boss and J. C. Thibodeau. 2020. IntelliClean: A teaching case designed to integrate data cleaning and spreadsheet skills into the audit curriculum. Journal of Emerging Technologies in Accounting 17(2): 17-24.

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(1): 189.

Igou, A., D. J. Power, S. Brosnan and Ciara. 2023. Digital futures for accountants. Journal of Emerging Technologies in Accounting 20(1): 39-57.

Islam, M. S., N. Farah and T. Wang. 2023. Accounting data analytics in R: A case study using Tidyverse. Journal of Emerging Technologies in Accounting 20(2): 243-250.

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.

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.

Jans, M. 2019. Auditor choices during event log building for process mining. Journal of Emerging Technologies in Accounting 16(2): 59-67.

Janvrin, D. J., M. F. Mascha and L. Burney. 2023. Balanced scorecard internal process perspective: Applying data analytics to monitor police department performance. Journal of Emerging Technologies in Accounting 20(2): 195-242.

Jiang, L., Y. Gu and J. Dai. 2023. Environmental, social, and governance taxonomy simplification: A hybrid text mining approach. Journal of Emerging Technologies in Accounting 20(1): 305-325.

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.

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

Kaufman, M. and Y. Kristi. 2022. Learning analytics and technology through teaching. Journal of Emerging Technologies in Accounting 19(2): 235-247.

Keys, B. and Y. Zhang. 2020. Introducing RPA in an undergraduate AIS course: Three RPA exercises on process automations in accounting. Journal of Emerging Technologies in Accounting 17(2): 25-30.

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.

Kinory, E., S. S. Smith and K. S. Church. 2020. Exploring the playground: Blockchain prototype use cases with hyperledger composer. Journal of Emerging Technologies in Accounting 17(1): 77-88.

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.

Knox, B. D. 2023. Machine learning activity-based costing: Can activity-based costing's first stage allocation be replaced with a neural network? Journal of Emerging Technologies in Accounting 20(2): 95-117.

Kogan, A. 2014. Annual editor report. Journal of Emerging Technologies in Accounting (11): 105-107.

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.

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.

Koreff, J. and S. Perreault. 2023. Is sophistication always better? Can perceived data analytic tool sophistication lead to biased judgments? Journal of Emerging Technologies in Accounting 20(1): 91-110.

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.

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.

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.

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.

Lambert, S. L., B. I. Davidson and S. A. LeMay. 2023. Survey of emerging blockchain technologies for improving the data integrity and auditability of manufacturing bills of materials in enterprise resource planning. Journal of Emerging Technologies in Accounting 20(2): 119-134.

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.

Lamberton, B. A. and R. L. Raschke. 2023. Using backward design to incorporate technology into a non-AIS course. Journal of Emerging Technologies in Accounting 20(1): 259-267.

Lee, L. S., D. Appelbaum and R. D. Mautz. 2022. Blockchains: An experiential accounting learning activity. Journal of Emerging Technologies in Accounting 19(1): 181-197.

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.

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.

Li, Q. and J. Liu. 2020. Development of an intelligent NLP-based audit plan knowledge discovery system. Journal of Emerging Technologies in Accounting 17(1): 89-97.

Li, Y., S. Goel and K. J. Williams. 2023. Exploring antecedents of professional skepticism on accounting students' performance in cybersecurity. Journal of Emerging Technologies in Accounting 20(1): 147-168.

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.

Lineros, J. V. 2021. IT governance considerations for permissioned blockchains. Journal of Emerging Technologies in Accounting 18(1): 61-76.

Liu, M., A. Robin, K. Wu and J. Xu. 2022. Blockchain's impact on accounting and auditing: A use case on supply chain traceability. Journal of Emerging Technologies in Accounting 19(2): 105-119.

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.

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.

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.

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.

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.

Moon, D. and J. P. Krahel. 2020. Continuous risk monitoring and assessment: New component of continuous assurance. Journal of Emerging Technologies in Accounting 17(2): 173-200.

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.

Nehmer, R. A. 2020. Associate editor's introduction of the JETA special issue on future labs: Building the accounting technologies of tomorrow today. Journal of Emerging Technologies in Accounting 17(1): 41-42.

Ng, C. 2023. Teaching advanced data analytics, robotic process automation, and artificial intelligence in a graduate accounting program. Journal of Emerging Technologies in Accounting 20(1): 223-243.

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.

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.

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

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.

O'Brien, A. D. and D. N. Stone. 2020. Yes, you can import, analyze, and create dashboards and storyboards in Tableau! The GBI case. Journal of Emerging Technologies in Accounting 17(1): 21-31.

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. 2016. KPMG knowledge management and the next phase: Using enterprise social media. Journal of Emerging Technologies in Accounting 13(2): 215-230.

O'Leary, D. E. 2019. Enterprise crowdsourcing innovation in the Big 4 consulting firms. Journal of Emerging Technologies in Accounting 16(2): 99-118.

O'Leary, D. E. 2020. A signal theory model for continuous monitoring and intelligence systems. Journal of Emerging Technologies in Accounting 17(2): 201-213.

O'Leary, D. E. 2022. Purchase order "analytic audit." Journal of Emerging Technologies in Accounting 19(1): 199-211.

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.

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.

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.

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

Pelaez, A., D. Sledgianowski, S. T. Petra and N. Nejati. 2022. U.S. individual income tax return simulated data: A methodology. Journal of Emerging Technologies in Accounting 19(2): 121-139.

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.

Perdana, A. and D. Arisandi. 2022. Automation at Truveil: Business process understanding and analysis in RPA implementation. Journal of Emerging Technologies in Accounting 19(2): 141-154.

Perdana, A. and T. Wang. 2023. Harnessing data and embracing digital strategy at Zalora. Journal of Emerging Technologies in Accounting 20(1): 111-123.

Petkov, R. 2020. Artificial intelligence (AI) and the accounting function - A revisit and a new perspective for developing framework. Journal of Emerging Technologies in Accounting 17(1): 99-105.

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.

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.

Qasim, A. and F. F. Kharbat. 2020. Blockchain technology, business data analytics, and artificial intelligence: Use in the accounting profession and ideas for inclusion into the accounting curriculum. Journal of Emerging Technologies in Accounting 17(1): 107-117.

Qasim, A., G. A. El Refae and S. Eletter. 2022. Embracing emerging technologies and artificial intelligence into the undergraduate accounting curriculum: Reflections from the UAE. Journal of Emerging Technologies in Accounting 19(2): 155-169.

Qasim, A., H. Issa, G. A. El Refae and A. J. Sannella. 2020. A model to integrate data analytics in the undergraduate accounting curriculum. Journal of Emerging Technologies in Accounting 17(2): 31-44.

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.

Ramadhan, M. G., M. Janssen and H. van der Voort. 2023. Driving and inhibiting factors for implementing audit analytics in an internal audit function. Journal of Emerging Technologies in Accounting 20(2): 135-163.

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. 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.

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.

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.

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.

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.

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.

Rozario, A. M. and C. Thomas. 2019. Reengineering the audit with blockchain and smart contracts. Journal of Emerging Technologies in Accounting 16(1): 21-35.

Saeedi, A. 2021. Audit opinion prediction: A comparison of data mining techniques. Journal of Emerging Technologies in Accounting 18(2): 125-147.

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.

Schmidt, P. J., K. S. Church and J. Riley. 2020. Clinging to Excel as a security blanket: Investigating accountants' resistance to emerging data analytics technology. Journal of Emerging Technologies in Accounting 17(1): 33-39. (Use of Status Quo Bias Theory).

Schonfeldt, N. and J. L. Birt. 2020. ICT skill development using Excel, Xero, and Tableau. Journal of Emerging Technologies in Accounting 17(2): 45-56.

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.

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.

Shawver, T. J. and T. A. Shawver. 2020. Teaching data analytics in a collaborative team environment. Journal of Emerging Technologies in Accounting 17(2): 57-62.

Sheldon, M. D. 2023. An examination of design choices intended to improve the auditability of a consortium blockchain. Journal of Emerging Technologies in Accounting 20(2): 165-180.

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.

Shivaani, M. 2022. Comparing Apple to Amazon: Just a matter of words in the machine learning world. Journal of Emerging Technologies in Accounting 19(1): 213-224.

Showalter, D. S. and K. Krawczyk. 2022. Incorporating data analytics into a graduate accounting program. Journal of Emerging Technologies in Accounting 19(1): 225-235.

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.

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.

Smith, S. S. and J. Castonguay. 2020. Blockchain and accounting governance: Emerging issues and considerations for accounting and assurance professionals. Journal of Emerging Technologies in Accounting 17(1): 119-131.

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.

Srivastava, R. P. 2023. A new measure of similarity in textual analysis: Vector similarity metric versus cosine similarity metric. Journal of Emerging Technologies in Accounting 20(1): 77-90.

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.

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.

Stratopoulos, T. C. 2020. Teaching Blockchain to accounting students. Journal of Emerging Technologies in Accounting 17(2): 63-74.

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., 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.

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.

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).

Tang, Q. and L. M. Tang. 2019. Toward a distributed carbon ledger for carbon emissions trading and accounting for corporate carbon management. Journal of Emerging Technologies in Accounting 16(1): 37-46.

Tapis, G. P. and K. Priya. 2020. Developing and assessing data analytics courses: A continuous proposal for responding to AACSB Standard A5. Journal of Emerging Technologies in Accounting 17(1): 133-141.

Tapis, G. P., G. F. Templeton, Z. Niu and A. Miller. 2020. The asset structures of emerging technology providers. Journal of Emerging Technologies in Accounting 17(1): 143-147.

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

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.

Tojiboyev, N., D. Appelbaum, A. Kogan and M. A. Vasarhelyi. 2022. Basics of SQL for audit data retrieval and analysis. Journal of Emerging Technologies in Accounting 19(1): 237-265.

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.

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.

Uddin, N. and V. Chakraborty. 2022. An investigation of the readability of sustainability reports. Journal of Emerging Technologies in Accounting 19(1): 69-78.

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. 2016. Editor's report. Journal of Emerging Technologies in Accounting 13(2): 247-249.

Vasarhelyi, M. A., K. C. Moffitt, T. Stewart and D. Sunderland. 2023. Large language models: An emerging technology in accounting. Journal of Emerging Technologies in Accounting 20(2): 1-10.

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.

Vincent, N. E. and S. S. Davenport. 2022. Accounting research opportunities for cryptocurrencies. Journal of Emerging Technologies in Accounting 19(1): 79-93.

Vincent, N. E., A. Igor and M. B. Burns. 2020. Preparing for the robots: A proposed course in robotic process automation. Journal of Emerging Technologies in Accounting 17(2): 75-91.

Wang, L. 2022. Non-earnings conference calls: Content, determinants, and consequences. Journal of Emerging Technologies in Accounting 19(1): 95-119.

Wang, T., V. Chiu, Y. Wang and T. Chiu. 2022. Teaching business transaction cycles using a hands-on activities approach. Journal of Emerging Technologies in Accounting 19(2): 171-186.

Wang, W., M. A. Vasarhelyi, M. M. de Freitas and F. S. da Rosa. 2022. Dynamic view of pandemic circumstances with government interventions and socioeconimic factors. Journal of Emerging Technologies in Accounting 19(2): 249-270.

Wang, Y., T. Chiu and V. Chiu. 2020. Redesigning business process to comply with the new revenue recognition standard using process mining. Journal of Emerging Technologies in Accounting 17(1): 149-163.

Wang, Y., T. Chiu, T. Wang and R. S. Debreceny. 2020. A classroom exercise on building auditors' interview skills. Journal of Emerging Technologies in Accounting 17(2): 93-101.

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.

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.

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. 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.

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.

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.

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

Yan, Z., D. Appelbaum, A. Kogan and M. A. Vasarhelyi. 2023. Teaching predictive audit data analytic techniques: Time-series forecasting with transactional and exogenous data. Journal of Emerging Technologies in Accounting 20(1): 169-194.

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.

Yang, F., C. Chang and L. Mo. 2022. An introduction to multilevel analyses of text readability in accounting and finance. Journal of Emerging Technologies in Accounting 19(2): 187-197.

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.

Yu, W., Y. Gu and J. Dai. 2023. Industry 4.0-enabled environment, social, and governance reporting: A case from a Chinese energy company. Journal of Emerging Technologies in Accounting 20(1): 245-258.

Zhang, C. 2019. Intelligent process automation in audit. Journal of Emerging Technologies in Accounting 16(2): 69-88.

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.

Zhang, Z., Y. Gu, L. Jiang and J. Dai. 2023. Monitoring and assessment in peer-to-peer lending. Journal of Emerging Technologies in Accounting 20(2): 181-194.