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Miklos A. Vasarhelyi
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Journal Articles

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

Free
Huijue Kelly Duan, Hussein Issa, Miklos A. Vasarhelyi
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting 1–20.
https://doi.org/10.2308/JETA-2024-029
Published: 05 May 2025
View articletitled, Business Education 4.0: A Pedagogical Emphasis on Innovation, Flexibility, and Scalability
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Journal Articles

Visual Analytics and Visual Audit

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Lu Zhang, Heejae Lee, Qi Liu, Miklos A. Vasarhelyi
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2025) 22 (1): 153–173.
https://doi.org/10.2308/JETA-2022-063
Published: 01 April 2025
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Journal Articles

It’s Not Intelligence; It’s Functionality!

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Yu Gu, Qing Huang, Miklos A. Vasarhelyi
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2024) 21 (2): 9–18.
https://doi.org/10.2308/JETA-2024-025
Published: 01 October 2024
View articletitled, It’s Not Intelligence; It’s Functionality!
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Journal Articles

Using Artificial Intelligence in ESG Assurance

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Nichole Li, Meehyun Kim, Jun Dai, Miklos A. Vasarhelyi
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2024) 21 (2): 83–99.
https://doi.org/10.2308/JETA-2022-054
Published: 01 October 2024
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Journal Articles

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

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Huaxia Li, Miklos A. Vasarhelyi
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2024) 21 (2): 133–152.
https://doi.org/10.2308/JETA-2023-065
Published: 01 October 2024
View articletitled, Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples
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Includes: Supplementary data
Journal Articles

Rethinking the Standard-Setting Process: The Role of Intangibles

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Melissa A. Dardani, Yu Gu, Hanxin Hu, Ann F. Medinets, Dan Palmon, Miklos A. Vasarhelyi
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2024) 21 (1): 9–28.
https://doi.org/10.2308/JETA-2024-001
Published: 01 March 2024
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Journal Articles

Large Language Models: An Emerging Technology in Accounting

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Miklos A. Vasarhelyi, Kevin C. Moffitt, Trevor Stewart, Dan Sunderland
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2023) 20 (2): 1–10.
https://doi.org/10.2308/JETA-2023-047
Published: 01 October 2023
View articletitled, Large Language Models: An Emerging Technology in Accounting
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Journal Articles

Teaching Predictive Audit Data Analytic Techniques: Time-Series Forecasting with Transactional and Exogenous Data

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Zhaokai Yan, Deniz Appelbaum, Alexander Kogan, Miklos A. Vasarhelyi
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2023) 20 (1): 169–194.
https://doi.org/10.2308/JETA-2020-018
Published: 01 May 2023
View articletitled, Teaching Predictive Audit Data Analytic Techniques: Time-Series Forecasting with Transactional and Exogenous Data
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Includes: Supplementary data
Journal Articles

Management Accounting 4.0: The Future of Management Accounting

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Jun Dai, Miklos A. Vasarhelyi
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2023) 20 (1): 1–13.
https://doi.org/10.2308/JETA-2023-009
Published: 01 May 2023
View articletitled, Management Accounting 4.0: The Future of Management Accounting
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Journal Articles

Annual Editor Report

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Miklos A. Vasarhelyi, Hui Du
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2022) 19 (2): 1–6.
https://doi.org/10.2308/jeta-10856
Published: 01 November 2022
View articletitled, Annual Editor Report
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Journal Articles

The Case for an App-Based Financial Reporting System

Open Access
Michael Alles, Rimona Palas, Miklos A. Vasarhelyi, Fangbing Xiong
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2022) 19 (2): 1–21.
https://doi.org/10.2308/jeta-10827
Published: 01 September 2022
View articletitled, The Case for an App-Based Financial Reporting System
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Journal Articles

Dynamic View of Pandemic Circumstances with Government Interventions and Socioeconomic Factors

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Wenru Wang, Miklos A. Vasarhelyi, Marcelo Machado de Freitas, Fabricia Silva da Rosa
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2022) 19 (2): 249–270.
https://doi.org/10.2308/JETA-2020-078
Published: 01 September 2022
View articletitled, Dynamic View of Pandemic Circumstances with Government Interventions and Socioeconomic Factors
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Includes: Supplementary data
Journal Articles

The Rise of Accounting: Making Accounting Information Relevant Again with Exogenous Data

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Arion Cheong, Huijue Kelly Duan, Qing Huang, Miklos A. Vasarhelyi, Chanyuan Abigail Zhang
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2022) 19 (1): 1–20.
https://doi.org/10.2308/jeta-10812
Published: 01 March 2022
View articletitled, The Rise of Accounting: Making Accounting Information Relevant Again with Exogenous Data
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Journal Articles

Basics of SQL for Audit Data Retrieval and Analysis

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Nuriddin Tojiboyev, Deniz Appelbaum, Alexander Kogan, Miklos A. Vasarhelyi
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2022) 19 (1): 237–265.
https://doi.org/10.2308/JETA-2020-021
Published: 01 March 2022
View articletitled, Basics of SQL for Audit Data Retrieval and Analysis
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Includes: Supplementary data
Journal Articles

The Transformation of Government Accountability and Reporting

Open Access
Irfan Bora, Huijue Kelly Duan, Miklos A. Vasarhelyi, Chanyuan (Abigail) Zhang, Jun Dai
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2021) 18 (2): 1–21.
https://doi.org/10.2308/jeta-10780
Published: 01 September 2021
View articletitled, The Transformation of Government Accountability and Reporting
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Journal Articles

Reporting 4.0: Business Reporting for the Age of Mass Customization

Open Access
Michael G. Alles, Jun Dai, Miklos A. Vasarhelyi
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2021) 18 (1): 1–15.
https://doi.org/10.2308/jeta-10764
Published: 01 March 2021
View articletitled, Reporting 4.0: Business Reporting for the Age of Mass Customization
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Journal Articles

Annual Editor Report

Available to Purchase
Miklos A. Vasarhelyi, Hui Du
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2020) 17 (2): 1–7.
https://doi.org/10.2308/jeta-10796
Published: 01 November 2020
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Journal Articles

Continuous Audit Intelligence as a Service (CAIaaS) and Intelligent App Recommendations

Open Access
Jun Dai, Miklos A. Vasarhelyi
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2020) 17 (2): 1–15.
https://doi.org/10.2308/jeta-10751
Published: 01 September 2020
View articletitled, Continuous Audit Intelligence as a Service (CAIaaS) and Intelligent App Recommendations
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Journal Articles

Learning from Machine Learning in Accounting and Assurance

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Soohyun Cho, Miklos A. Vasarhelyi, Ting (Sophia) Sun, Chanyuan (Abigail) Zhang
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2020) 17 (1): 1–10.
https://doi.org/10.2308/jeta-10718
Published: 01 March 2020
View articletitled, Learning from Machine Learning in Accounting and Assurance
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Journal Articles

Annual Editor Report

Available to Purchase
Miklos A. Vasarhelyi, Hui Du
Journal: Journal of Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting (2019) 16 (2): 1a–5.
https://doi.org/10.2308/jeta-10741
Published: 01 September 2019
View articletitled, Annual Editor Report
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