Journal of Emerging Technologies in Accounting http://scitation.aip.org/ Journal of Emerging Technologies in Accounting Additional Journal Content http://link.aip.org/link/?ETA/7/i/1&agg=rss <br/> Abstract not available. [Journal of Emerging Technologies in Accounting 7, i (2011)] published Tue Jan 11, 2011. On the Number of ISI Citations to JETA, JIS, IJAIS, and ISAFM http://link.aip.org/link/?ETA/7/89/1&agg=rss Daniel E. O'Leary<br/> ABSTRACT: This paper investigates the current number of ISI citations, and change in the number of those citations over the last two years, for four leading accounting information systems (AIS) journals. The results are surprising. A priori, it generally would have been expected that the Journal of ... [Journal of Emerging Technologies in Accounting 7, 89 (2011)] published Tue Jan 11, 2011. The Remote Audit http://link.aip.org/link/?ETA/7/73/1&agg=rss Ryan A. Teeter, Michael G. Alles, and Miklos A. Vasarhelyi<br/> ABSTRACT: Audit practitioners have been progressively adopting communications and analytic technology to extend the scope, change the timing, and reduce the costs of audit processes. These efforts have been mainly ad hoc, lacking an integrative theoretical positioning. This paper redefines the conce ... [Journal of Emerging Technologies in Accounting 7, 73 (2011)] published Tue Jan 11, 2011. Measuring the Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management http://link.aip.org/link/?ETA/7/47/1&agg=rss John J. Morris and Indrarini Laksmana<br/> ABSTRACT: This study examines the impact of ERP systems on earnings management. We use the absolute value of discretionary accruals as a proxy for earnings management, comparing levels for 143 firms in 32 industry groups that implemented ERP systems between 1994 and 2003 to levels for a control grou ... [Journal of Emerging Technologies in Accounting 7, 47 (2011)] published Tue Jan 11, 2011. Can Linguistic Predictors Detect Fraudulent Financial Filings? http://link.aip.org/link/?ETA/7/25/1&agg=rss Sunita Goel, Jagdish Gangolly, Sue R. Faerman, and Ozlem Uzuner<br/> ABSTRACT: Extensive research has been done on the analytical and empirical examination of financial data in annual reports to detect fraud; however, there is scant research on the analysis of text in annual reports to detect fraud. The basic premise of this research is that there are clues hidden in ... [Journal of Emerging Technologies in Accounting 7, 25 (2011)] published Tue Jan 11, 2011. Editorial Policy http://link.aip.org/link/?ETA/7/105/1&agg=rss <br/> Abstract not available. [Journal of Emerging Technologies in Accounting 7, 105 (2011)] published Tue Jan 11, 2011. Journal of Emerging Technologies in Accounting (JETA) http://link.aip.org/link/?ETA/7/101/1&agg=rss Daniel E. O'Leary<br/> Abstract not available. [Journal of Emerging Technologies in Accounting 7, 101 (2011)] published Tue Jan 11, 2011. The Role of Text Analytics and Information Retrieval in the Accounting Domain http://link.aip.org/link/?ETA/7/1/1&agg=rss Ingrid E. Fisher, Margaret R. Garnsey, Sunita Goel, and Kinsun Tam<br/> ABSTRACT: Textual documents proliferate throughout accounting practice, and a wide variety of groups make financial decisions based on written guidance. The Generally Accepted Accounting Principles (GAAP), along with annual corporate financial statements and other reporting narratives, are important ... [Journal of Emerging Technologies in Accounting 7, 1 (2011)] published Tue Jan 11, 2011. Additional Journal Content http://link.aip.org/link/?ETA/6/i/1&agg=rss <br/> Abstract not available. [Journal of Emerging Technologies in Accounting 6, i (2009)] published Tue Dec 1, 2009. Editorial Policy http://link.aip.org/link/?ETA/6/71/1&agg=rss <br/> Abstract not available. [Journal of Emerging Technologies in Accounting 6, 71 (2009)] published Tue Dec 1, 2009. Journal of Emerging Technologies in Accounting Editor's Report http://link.aip.org/link/?ETA/6/67/1&agg=rss <br/> Abstract not available. [Journal of Emerging Technologies in Accounting 6, 67 (2009)] published Tue Dec 1, 2009. A Meta-Learning Approach to Predicting Financial Statement Fraud http://link.aip.org/link/?ETA/6/5/1&agg=rss Thomas E. McKee<br/> ABSTRACT: An ultimate learning algorithm is one that produces models that closely match the real world's underlying distribution of functions. To try to create such an algorithm, researchers typically employ manual algorithm design with cross-validation. It has been shown that cross-validation is no ... [Journal of Emerging Technologies in Accounting 6, 5 (2009)] published Tue Dec 1, 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 http://link.aip.org/link/?ETA/6/45/1&agg=rss Daniel E. O'Leary<br/> ABSTRACT: How does technology maturity and adoption affect samples, research issues, and use of methodologies in information systems? What is a source of some research issues in strategic and emerging technologies? This paper addresses these questions and others using some frameworks generated by a ... [Journal of Emerging Technologies in Accounting 6, 45 (2009)] published Tue Dec 1, 2009. Exploring the Use of Online Corporate Reporting Information http://link.aip.org/link/?ETA/6/27/1&agg=rss N. Rowbottom and Andy Lymer<br/> ABSTRACT: This paper explores the use and users of corporate reporting information published online by large companies listed on the London Stock Exchange. Although prior research details the increasing supply of online corporate reporting disclosures, there is a lack of empirical research investiga ... [Journal of Emerging Technologies in Accounting 6, 27 (2009)] published Tue Dec 1, 2009. The Ten Most-Cited Papers in Journal of Emerging Technologies in Accounting: The First Five Years http://link.aip.org/link/?ETA/6/1/1&agg=rss Daniel E. O'Leary<br/> Abstract not available. [Journal of Emerging Technologies in Accounting 6, 1 (2009)] published Tue Dec 1, 2009. Additional Journal Content http://link.aip.org/link/?ETA/5/xi/1&agg=rss <br/> Abstract not available. [Journal of Emerging Technologies in Accounting 5, xi (2009)] published Mon Jan 26, 2009. Evolving Accounting Systems Research with Business Measurement PracticeA Letter from the Editor http://link.aip.org/link/?ETA/5/i/1&agg=rss Miklos A. Vasarhelyi<br/> Abstract not available. [Journal of Emerging Technologies in Accounting 5, i (2009)] published Mon Jan 26, 2009. Audit Support System Design and the Declarative Knowledge of Long-Term Users http://link.aip.org/link/?ETA/5/99/1&agg=rss Carlin Dowling, Stewart A. Leech, and Robyn Moroney<br/> ABSTRACT: Although audit support systems have been deployed for over a decade, they continue to evolve. Technological advances present audit firms with the ongoing dilemma of deciding the type and extent of decision support to embed within their firm's system. This exploratory study complements the ... [Journal of Emerging Technologies in Accounting 5, 99 (2009)] published Mon Jan 26, 2009. Query Issues in Continuous Reporting Systems http://link.aip.org/link/?ETA/5/81/1&agg=rss Graham Gal<br/> ABSTRACT: Investors have often made the case that more and better information will improve their decisions. Regulators have sought to answer these requests by searching for ways to make the information more readily available. A possible solution would be to move toward real time reporting. Certainly ... [Journal of Emerging Technologies in Accounting 5, 81 (2009)] published Mon Jan 26, 2009. Using Key Performance Indicators and Risk Measures in Continuous Monitoring http://link.aip.org/link/?ETA/5/65/1&agg=rss Mark J. Nigrini and Arlo J. Johnson<br/> ABSTRACT: The paper describes a continuous monitoring methodology in an environment with multiple cues indicative of fraud and errors. A case study describes an application by a restaurant franchisor on the monthly sales numbers reported by franchisees. The system scores each restaurant based on var ... [Journal of Emerging Technologies in Accounting 5, 65 (2009)] published Mon Jan 26, 2009. Conceptual Model for Continuous Organizational Auditing with Real Time Analysis and Modern Control Theory http://link.aip.org/link/?ETA/5/37/1&agg=rss Carlos Santos, Pedro Sousa, Carla Ferreira, and Jose Tribolet<br/> ABSTRACT: The important role that has been played by organizational information systems in the maneuvering of organizations, particularly concerning their capacity to continuously adapt to new challenges using real time response, means that great care must be given to their evaluation and validation ... [Journal of Emerging Technologies in Accounting 5, 37 (2009)] published Mon Jan 26, 2009.