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Early Access

Research Article August 29 2024

Using Artificial Intelligence in ESG Assurance

Nichole Li; Meehyun Kim; Jun Dai; Miklos A. Vasarhelyi

Journal of Emerging Technologies in Accounting (2024)

Abstract

View articletitled, Using Artificial Intelligence in ESG Assurance

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Research Article August 16 2024

IoT as Audit Evidence: A Reasonable Assurance Framework

Zamil S. Al-Zamil; Deniz A. Appelbaum; Robert A. Nehmer

Journal of Emerging Technologies in Accounting (2024)

Abstract

View articletitled, IoT as Audit Evidence: A Reasonable Assurance Framework

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Research Article July 27 2024

Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples

Huaxia Li; Miklos A. Vasarhelyi

Journal of Emerging Technologies in Accounting (2024)

Abstract

View articletitled, Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples

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Research Article July 12 2024

Adoption of RPA Technology in Micro and Small Audit Entities

Tom Erik Wiklund; Even Fallan

Journal of Emerging Technologies in Accounting (2024)

Abstract

View articletitled, Adoption of RPA Technology in Micro and Small Audit Entities

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Research Article May 23 2024

Toward a Level Playing Field: An Analysis of the Language and Transparency of IT Risk

Marcy R. Binkley; Jacob Arthur

Journal of Emerging Technologies in Accounting (2024)

Abstract

View articletitled, Toward a Level Playing Field: An Analysis of the Language and Transparency of IT Risk

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Research Article May 2 2024

The Metaverse and Accounting: A Paradigm Shift in Emerging Technologies and Their Implications on Accounting Research

Abdullah S. Alawadhi; Abdulrahman A. Alrefai

Journal of Emerging Technologies in Accounting (2024)

Abstract

View articletitled, The Metaverse and Accounting: A Paradigm Shift in Emerging Technologies and Their Implications on Accounting Research

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Research Article April 24 2024

Nonfungible Tokens—Differentiated Crypto Assets in Need of Accounting and Attestation Guidelines; Analysis and Implications

Ethan Kinory; Sean Stein Smith

Journal of Emerging Technologies in Accounting (2024)

Abstract

View articletitled, Nonfungible Tokens—Differentiated Crypto Assets in Need of Accounting and Attestation Guidelines; Analysis and Implications

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Research Article March 26 2024

Geographic Information Systems—A Scavenger Hunt for Accounting and Auditing

Robert C. Richardson; William J. Ritchie

Journal of Emerging Technologies in Accounting (2024)

Abstract

View articletitled, Geographic Information Systems—A Scavenger Hunt for Accounting and Auditing

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