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Volume 21, Issue 2
Fall 2024
Issue Cover
ISSN 1554-1908
EISSN 1558-7940
Covers and Front Matter
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Editorials

Impact of JETA As Measured by an AI Generated Taxonomy: Reaching Beyond Accounting
Yu Cong; Hui Du
View articletitled, Impact of <em>JETA</em> As Measured by an AI Generated Taxonomy: Reaching Beyond Accounting
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It’s Not Intelligence; It’s Functionality!
Yu Gu; Qing Huang; Miklos A. Vasarhelyi
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Research Articles

The Metaverse and Accounting: A Paradigm Shift in Emerging Technologies and Their Implications on Accounting Research
Abdullah S. Alawadhi; Abdulrahman A. Alrefai
View articletitled, The Metaverse and Accounting: A Paradigm Shift in Emerging Technologies and Their Implications on Accounting Research
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IoT as Audit Evidence: A Reasonable Assurance Framework
Zamil S. Al-Zamil; Deniz A. Appelbaum; Robert A. Nehmer
View articletitled, IoT as Audit Evidence: A Reasonable Assurance Framework
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Toward a Level Playing Field: An Analysis of the Language and Transparency of IT Risk
Marcy R. Binkley; Jacob Arthur
View articletitled, Toward a Level Playing Field: An Analysis of the Language and Transparency of IT Risk
Supplementary data
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Nonfungible Tokens—Differentiated Crypto Assets in Need of Accounting and Attestation Guidelines; Analysis and Implications
Ethan Kinory; Sean Stein Smith
View articletitled, Nonfungible Tokens—Differentiated Crypto Assets in Need of Accounting and Attestation Guidelines; Analysis and Implications
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Using Artificial Intelligence in ESG Assurance
Nichole Li; Meehyun Kim; Jun Dai; Miklos A. Vasarhelyi
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Adoption of RPA Technology in Micro and Small Audit Entities
Tom Erik Wiklund; Even Fallan
View articletitled, Adoption of RPA Technology in Micro and Small Audit Entities
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Educational Articles

Geographic Information Systems—A Scavenger Hunt for Accounting and Auditing
Robert C. Richardson; William J. Ritchie
View articletitled, Geographic Information Systems—A Scavenger Hunt for Accounting and Auditing
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Large Language Models and Their Implications for Accounting and Finance

Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples
Huaxia Li; Miklos A. Vasarhelyi
View articletitled, Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples
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Editorial Policy
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All Issues
  • Online ISSN 1558-7940
  • Print ISSN 1554-1908

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