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Volume 20, Issue 2
Fall 2023
Issue Cover
ISSN 1554-1908
EISSN 1558-7940
Covers and Front Matter
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Commentary

Large Language Models: An Emerging Technology in Accounting
Miklos A. Vasarhelyi; Kevin C. Moffitt; Trevor Stewart; Dan Sunderland
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Research Articles

Technology Agility Supported by a Growth Mindset: A New Requirement for Accounting Curricula
Amelia Annette Baldwin; Victoria Chiu; Qi Liu; Brigitte Muehlmann
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Automation Bias and the “Goldilocks Effect” in Auditing Blockchain
Cory A. Campbell; Sridhar Ramamoorti; Thomas G. Calderon
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Crypto Assets: Examining Possible Tax Classifications
Stephan A. Davenport; Spencer C. Usrey
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Climate Change Risk Disclosures and Audit Fees: A Text Analytics Assessment
Lei Gao; Thomas G. Calderon
View articletitled, Climate Change Risk Disclosures and Audit Fees: A Text Analytics Assessment
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Machine Learning Activity-Based Costing: Can Activity-Based Costing’s First-Stage Allocation Be Replaced with a Neural Network?
Brian D. Knox
View articletitled, Machine Learning Activity-Based Costing: Can Activity-Based Costing’s First-Stage Allocation Be Replaced with a Neural Network?
Supplementary data
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Survey of Emerging Blockchain Technologies for Improving the Data Integrity and Auditability of Manufacturing Bills of Materials in Enterprise Resource Planning
Sherwood L. Lambert; Bruce I. Davidson; Stephen A. LeMay
View articletitled, Survey of Emerging Blockchain Technologies for Improving the Data Integrity and Auditability of Manufacturing Bills of Materials in Enterprise Resource Planning
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Driving and Inhibiting Factors for Implementing Audit Analytics in an Internal Audit Function
M. Gilang Ramadhan; Marijn Janssen; Haiko van der Voort
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An Examination of Design Choices Intended to Improve the Auditability of a Consortium Blockchain
Mark D. Sheldon
View articletitled, An Examination of Design Choices Intended to Improve the Auditability of a Consortium Blockchain
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Internet of Things and Blockchain-Based Smart Contracts: Enabling Continuous Risk Monitoring and Assessment in Peer-to-Peer Lending
Zihao Zhang; Yu Gu; Lanxin Jiang; Wenjun Yu; Jun Dai
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Educational Articles

Balanced Scorecard Internal Process Perspective: Applying Data Analytics to Monitor Police Department Performance
Diane J. Janvrin; Maureen Francis Mascha; Laurie Burney
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Analytics in Accounting Curriculum

Accounting Data Analytics in R: A Case Study Using Tidyverse
Md Shariful Islam; Nusrat Farah; Tawei Wang
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Editorial Policy
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All Issues
  • Online ISSN 1558-7940
  • Print ISSN 1554-1908

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