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Issues

Volume 5, Issue 1
1 December 2008
Journal of Emerging Technologies in Accounting Cover Image for Volume 5, Issue 1
ISSN 1554-1908
EISSN 1558-7940

SEMANTIC ANALYSIS

An Analysis of the “Going Concern Assumption”: Text Mining from Japanese Financial Reports
Cindy Y. Shirata; Manabu Sakagami
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Appearance of New Terms in Accounting Language: A Preliminary Examination of Accounting Pronouncements and Financial Statements
Margaret R. Garnsey; Ingrid E. Fisher
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Conceptual Model for Continuous Organizational Auditing with Real Time Analysis and Modern Control Theory
Carlos Santos; Pedro Sousa; Carla Ferreira; José Tribolet
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Using Key Performance Indicators and Risk Measures in Continuous Monitoring
Mark J. Nigrini; Arlo J. Johnson
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Query Issues in Continuous Reporting Systems
Graham Gal
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RESEARCH STUDIES

Audit Support System Design and the Declarative Knowledge of Long‐Term Users
Carlin Dowling; Stewart A. Leech; Robyn Moroney
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A Face Validation of a SOM‐Based Financial Benchmarking Model
Tomas Eklund; Barbro Back; Hannu Vanharanta; Ari Visa
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Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective
Srinivasan Ragothaman; Angeline Lavin
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Does Web Syndication Technology Facilitate Investor Decision Making?
Yu Cong; Hui Du; Jinjuan Feng
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The Role of XBRL in Enhanced Business Reporting (EBR)
Enrique Bonsón; Virginia Cortijo; Tomas Escobar
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ANALYTIC RESEARCH STUDIES

The Added Value of IT Investment: A Demand‐Side Perspective
Meihua Koo; Huey‐Yeh Lin; Georgia Smedley
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Risk and Reliability Formulas for Systems Security under Dempster‐Shafer Theory of Belief Functions
Rajendra P. Srivastava; Chan Li
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EDUCATION SECTION

Developing Accounting Course Materials as Dynamic Content
Kinsun Tam
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EDITORIAL POLICY

Editorial Policy
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EDITORIAL

Evolving Accounting Systems Research with Business Measurement Practice—A Letter from the Editor
Miklos A. Vasarhelyi
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ADDITIONAL JOURNAL CONTENT

Additional Journal Content
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All Issues
  • Online ISSN 1558-7940
  • Print ISSN 1554-1908

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