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Early Access

Research Article July 10 2025

Addressing the Last Mile Problem in Open Government Data: Using AIS Technologies to Enhance Governmental Financial Reporting

Huaxia Li; Danyang Wei; Kevin C. Moffitt; Miklos A. Vasarhelyi

Journal of Emerging Technologies in Accounting (2025)

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Research Article June 26 2025

How Deutsche Telekom Uses Emerging Technologies to Enhance the Internal Control System

Marc Eulerich; Andreas Bamberg; Annika Bonrath; Julian Kordes; Martin Wagener

Journal of Emerging Technologies in Accounting (2025)

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Research Article June 26 2025

Next-Generation Gamification in Accounting Education: Digital-Role Play Games (D-RPGs) with Generative AI (GAI)

Fangbing Xiong; Jie Bao

Journal of Emerging Technologies in Accounting (2025)

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Research Article June 19 2025

Insider Threats: Gaining an Appreciation of the Risks of Endpoint Access by Departing Employees

Mark J. Nigrini

Journal of Emerging Technologies in Accounting (2025)

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Research Article June 17 2025

Exploratory Experiments in Generating Bag of Word Dictionaries Using Word2Vec and ChatGPT

Daniel E. O’Leary; Yangin Yoon (Ben); Kevin Moffitt

Journal of Emerging Technologies in Accounting (2025)

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Research Article June 5 2025

ChatGPT-4: Can It Handle Real-World Accounting Cases?

Theresa F. Henry; David A. Rosenthal; Rob R. Weitz

Journal of Emerging Technologies in Accounting (2025)

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Research Article May 28 2025

Fair-Value Measurement for Illiquid and Unexchangeable Crypto Assets

Eyal Beigman; Gerard Brennan; Sheng-Feng Hsieh; Alexander J. Sannella

Journal of Emerging Technologies in Accounting (2025)

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Research Article May 21 2025

Delineating Responsibilities for COBIT 2019 IT Control Activities Between Cloud Service Providers and Cloud Service Users

Sherwood L. Lambert; Kevin Agnew; Tyler N. A. Fezzey; John H. Batchelor

Journal of Emerging Technologies in Accounting (2025)

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Research Article May 5 2025

Business Education 4.0: A Pedagogical Emphasis on Innovation, Flexibility, and Scalability

Huijue Kelly Duan; Hussein Issa; Miklos A. Vasarhelyi

Journal of Emerging Technologies in Accounting (2025)

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Research Article April 25 2025

A Demonstration of How ChatGPT and Generative AI Can be Used in the Internal Auditing Process

Marc Eulerich; David A. Wood

Journal of Emerging Technologies in Accounting (2025)

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Research Article April 24 2025

Predicting the Class and Type of Critical Audit Matters

Zabihollah Rezaee; Hoda Eskandar; Mohammad Moradi; Hamideh Asnaashari; Hadi Eskandar

Journal of Emerging Technologies in Accounting (2025)

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