Volumes 18(1) 2021-19(2) 2022
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
JETA 2004-2023 | 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.
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.
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).
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.
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., E. Cohen, E. Kinory and S. Stein Smith. 2022. Impediments to blockchain adoption. Journal of Emerging Technologies in Accounting 19(2): 199-210.
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.
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.
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.
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.
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.
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.
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., 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.
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.
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.
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.
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.
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.
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.
Garrett, N. 2022. An evaluation of SEC 10-K charts. Journal of Emerging Technologies in Accounting 19(2): 81-104.
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.
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. 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.
Kaufman, M. and Y. Kristi. 2022. Learning analytics and technology through teaching. Journal of Emerging Technologies in Accounting 19(2): 235-247.
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.
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.
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'Leary, D. E. 2022. Purchase order "analytic audit." Journal of Emerging Technologies in Accounting 19(1): 199-211.
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.
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.
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., 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.
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.
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.
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.
Uddin, N. and V. Chakraborty. 2022. An investigation of the readability of sustainability reports. Journal of Emerging Technologies in Accounting 19(1): 69-78.
Vincent, N. E. and S. S. Davenport. 2022. Accounting research opportunities for cryptocurrencies. Journal of Emerging Technologies in Accounting 19(1): 79-93.
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. 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.
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.